Alaska Administrative Code
Title 15 - Revenue
Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment
Article 5 - Seafood Marketing Assessment on Processors
15 AAC 116.630 - Administration and enforcement

Universal Citation: 15 AK Admin Code 15 AAC 116.630

Current through February 27, 2024

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.

Authority:AS 16.51.170

AS 43.05.080

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