Alaska Administrative Code
Title 15 - Revenue
Chapter 56 - Oil and Gas Exploration, Production and Pipeline Transportation Property Tax
15 AAC 56.065 - Payment of tax
Current through February 27, 2024
(a) The tax levied under AS 43.56.010(a) is payable to the department no later than June 30 of the tax year regardless of whether the taxable property is included on the assessment roll for the current tax year or on a supplementary or amended assessment roll. No extension of time will be granted for the payment of tax.
(b) If the tax is not paid as required in (a) of this section for property included on the assessment roll for the current tax year, or if the tax is not paid by the 30th day after a demand for payment of a supplementary or amended assessment, the 10 percent penalty provided in AS 43.56.160 will be applied to the net amount of the tax remaining unpaid after deduction of the credit for municipal tax payments under AS 43.56.010(d).
(c) Interest will be added on all taxes paid after June 30 of the tax year.
(d) Payment under this section must be made as required in 15 AAC 05.310.
Authority:AS 43.05.080
AS 43.05.150
AS 43.05.250
AS 43.56.160
AS 43.56.200
