Alaska Administrative Code
Title 15 - Revenue
Chapter 56 - Oil and Gas Exploration, Production and Pipeline Transportation Property Tax
15 AAC 56.043 - Investigations

Universal Citation: 15 AK Admin Code 15 AAC 56.043

Current through February 27, 2024

(a) Subject to the limitations period provided in AS 43.05.260 and regardless of whether the property was previously assessed, a previous assessment of the property was certified under AS 43.56.135, or an investigation was previously conducted, the department may at any time

(1) investigate AS 43.56 property and property statements;

(2) correct, supplement, and amend an assessment under this chapter; and

(3) issue a supplementary or amended assessment to assess the property for the tax imposed under AS 43.56.010.

(b) The department will determine the property to be investigated and when the investigation will be conducted. When the department schedules an investigation, the department will notify each property owner and each municipality in which the property is located of the general schedule and scope of the investigation.

Authority:AS 43.05.010

AS 43.05.080

AS 43.05.260

AS 43.56.060

AS 43.56.080

AS 43.56.140

AS 43.56.200

Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.