15 AAC 116.620 - Extension of time for filing return
(a) Upon a showing
of good cause, the department will, in its discretion, grant a reasonable
extension of time, not to exceed 180 days in the aggregate, for filing a
return. An extension of time for filing a return does not extend the time for
the payment of the assessment. An estimated payment must be remitted with the
request for an extension along with an explanation showing how the estimate was
determined. The estimated payment must be equal to or greater than 90 percent
of the actual liability shown on the return ultimately filed within the
approved extension period in order to avoid failure-to-pay penalties under
AS
43.05.220(a) and
15 AAC 05.210(b).
(b) The application for an extension of time
for filing the return must be in writing and addressed to the department and
must contain a full statement of the causes for the delay. It must be filed no
later than 15 calendar days before the date the return is due.
(c) If an extension of time for filing the
return is granted, the return must be filed before the expiration of the period
of extension.
(d) If an application
for extension is denied, the return must be filed within 10 calendar days after
the date the notice of denial is mailed by the department or 10 calendar days
after the March 31 due date, whichever is later.
Notes
Authority:AS 16.51.160
AS 43.05.080
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