15 Alaska Admin. Code § 165.110

Current through December 21, 2024
Section 15 AAC 165.110 - Tax returns, payment, and administration
(a) An operator shall file an annual tax return on a calendar year basis. The tax return, and the total tax imposed by AS 43.35.210, are due on April 15 of the following calendar year.
(b) The operator shall file the tax return on a form prescribed by the department. The operator or an authorized agent of the operator shall sign the tax return under penalty of unsworn falsification.

15 AAC 165.110

Eff. 4/11/2008, Register 186

As of Register 186 (July 2008), the regulations attorney made technical revisions under AS 44.62.125(b)(6), to 15 AAC 165.110 and the authority citation for that section, to reflect the renumbering of statutory authorities, from AS 05.16.010 - 05.16.030 to AS 43.35.200-43.35.220, by the revisor of statutes on May 8, 2008.

Authority:AS 43.05.080

AS 43.35.210