- (a) Upon application, the department will, in its discretion, grant an extension of time to file a mining license return.
- (b) An application for an extension of time for filing a return must be filed with the department no later than the date the return is due.
- (c) An extension of time for filing the return does not extend the time for payment of the total amount of tax due.
(Eff. 8/9/86, Register 99; am 2/20/2022, Register 241)
Authority: AS 43.05.080, AS 43.65.020