15 AAC 116.630 - Administration and enforcement
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 05.005 -
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.
Notes
Authority:AS 16.51.170
AS 43.05.080
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