Alaska Administrative Code
Title 15 - Revenue
Chapter 56 - Oil and Gas Exploration, Production and Pipeline Transportation Property Tax
15 AAC 56.068 - Limitation periods
Universal Citation: 15 AK Admin Code 15 AAC 56.068
Current through February 27, 2024
(a) Subject to the limitations period provided in AS 43.05.260, the department may assess the amount of tax imposed under this chapter, and may investigate an account and supplement or amend an assessment under this chapter, at any time.
(b) The department may collect taxes, penalties, and interest under this chapter within the limitations periods provided in AS 43.05.270.
(c) The department may refund the amount of an overpayment under this chapter as provided in AS 43.05.275 and AS 43.10.210.
Authority:AS 43.05.080
AS 43.05.260
AS 43.05.270
AS 43.05.275
AS 43.10.210
AS 43.56.060
AS 43.56.080
AS 43.56.140
AS 43.56.200
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