§ 15.05.240

Alaska Admin. Code tit. 15, § 05.240

Acts of agents or employees

Effective Jul 1, 1981Alaska Register 78(Eff. 7/1/81, Register 78) | Authority: AS 43.05.080, AS 43.05.220

The penalties provided in 15 AAC 05.210 - 15 AAC 05.230 will, in the department's discretion, be imposed on the taxpayer even if the return or report was prepared by an agent or employee of the taxpayer.

(Eff. 7/1/81, Register 78)

Authority: AS 43.05.080, AS 43.05.220