3 AAC 305.160 - Processing fees for renewals after late payment of taxes

(a) After a local governing body protests a license renewal under 3 AAC 305.085(g)(1), a licensee shall pay an additional license renewal fee as follows:

(1) if the delinquent taxes are paid after the local governing body files a protest with the board and before the board denies license renewal under AS 04.11.510(a), $50;

(2) if the delinquent taxes are paid after the board denies a license renewal but before a hearing officer is appointed to hear an appeal of the board's denial, $500;

(3) if the delinquent taxes are paid after a hearing officer is appointed but before an administrative hearing is held on appeal of the board's denial of license renewal, $1,000; or

(4) if the delinquent taxes are paid after an administrative hearing but before the board adopts a hearing officer's recommendation to deny license renewal, $2,000.

(b) A fee under (a) of this section will not be charged or will be refunded if the board finds that the local governing body has withdrawn the protest on the basis that the protest was made in error.

(c) Failure to remit fees under this section within 10 days following receipt of written notice from the director is additional grounds for the board to deny an application for renewal.

Notes

3 AAC 305.160

Eff. 1/1/2024, Register 248, January 2024

Authority:AS 04.06.005

AS 04.06.090

AS 04.06.100

AS 04.11.330

AS 04.11.480

AS 04.11.510