Section 15 AAC 116.680 - Elections imposing, amending or terminating the assessment(a) The certification of an election held in accordance with AS 16.51.140 to either impose an assessment or amend an existing assessment must occur before December 1 of the year for which the assessment is being imposed.(b) The certification of an election held in accordance with AS 16.51.130 to terminate an assessment must occur before December 1 of the year for which the assessment would have been imposed.(c) An election held in accordance with AS 16.51.130 and AS 16.51.140 to impose, amend or terminate an assessment which is certified after December 1 of any year will apply to the following year. In addition, no imposition, amendment or termination of an assessment can be made retroactive to years before the year in which the election is certified.Eff. 12/17/82, Register 84Authority:AS 16.51.130
AS 43.05.080