The 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 05.001 - 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 9/19/2020, Register 235; add’l am 9/20/2020, Register 235)
Authority: AS 16.51.170, AS 43.05.080