There is a newer version
of
this Section
2019 Alaska Statutes
Title 43. Revenue and Taxation
Chapter 55. Oil and Gas Production Tax and Oil Surcharge
Article 1. Oil and Gas Production Tax.
Sec. 43.55.060. Delinquency.
Universal Citation: AK Stat § 43.55.060 (2019)
When the tax provided for in this chapter becomes delinquent, it bears interest as provided in AS 43.05.225(1). If any person fails to make a report required by this chapter, within the time prescribed by law for the report, the department shall examine the books, records and files of the person to determine the amount and value of the production to compute the tax, and the department shall add to the tax the cost of the examination, together with any penalties accrued.
Disclaimer: These codes 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.
