15 AAC 98.040 - Collection of the fee

A fee imposed in AS 43.98.025 upon a sale or service must be collected at the time of the sale or service, without regard to billing practices, installment agreements, credit procedures, or bad debts. The time of the sale or service must be determined on an accrual basis.

Notes

15 AAC 98.040
Eff. 4/16/2004, Register 170

Authority:AS 43.05.080

AS 43.98.025

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.