Section 15 AAC 05.050 - Taxpayer protest when department fails to take prompt action on a refund claim(a) If the department fails to act on a refund claim within six months from the date of filing the claim, the taxpayer may file a protest under 15 AAC 05.010. A protest filed under this section must include the date the claim was filed and the fact that the taxpayer has not received a notice of disallowance of the claim for refund or credit.Eff. 5/31/78, Register 66; am 12/26/80, Register 76; am 9/19/2020, Register 235, October 2020Authority:AS 43.05.080
AS 43.05.240
AS 43.10.210