Alaska Administrative Code
Title 15 - Revenue
Chapter 98 - Tire Fees
15 AAC 98.040 - Collection of the fee
Universal Citation: 15 AK Admin Code 15 AAC 98.040
Current through February 27, 2024
A fee imposed in AS 43.98.025 upon a sale or service must be collected at the time of the sale or service, without regard to billing practices, installment agreements, credit procedures, or bad debts. The time of the sale or service must be determined on an accrual basis.
Authority:AS 43.05.080
AS 43.98.025
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