Section 15 AAC 116.630 - Administration and enforcementThe provisions of AS 43.05.010-43.05.290, AS 43.10.010-43.10.200 and 15 AAC 05 apply to the administration of the assessment imposed by this chapter and they include the following:
(1) the confidentiality of tax return information is provided for under AS 43.05.230;(2) the availability of taxpayer remedies is provided for under AS 43.05.240 and 15 AAC 05.005 - 15 AAC 05.050;(3) the imposition of penalties for failure to file a return or pay the assessment required by this chapter will be calculated as provided in AS 43.05.220 and 15 AAC 05.200 - 15 AAC 05.230;(4) interest on assessments not timely paid will be calculated under AS 43.05.225; and(5) the prosecution of criminal violations and the collection of the assessment under this chapter is provided for under AS 43.10.010.Eff. 12/17/82, Register 84 ; am 9/20/2020,Register 235, October 2020 Authority:AS 16.51.170
AS 43.05.080