Section 11.04.090. Waiver of administrative fee.

	(a)  The commissioner may waive an administrative fee established under 11 AAC 04.080 if a lessee provides sufficient facts to establish reasonable cause for a delayed or incomplete royalty report or failure to pay royalties when due.  
	(b)  A lessee must apply for a waiver of an administrative fee by filing a written statement of facts to establish reasonable cause for noncompliance as described in (a) of this section. The lessee must file the statement with the division within 10 days after the division notifies the lessee that an administrative fee is due.  
	(c)  Circumstances that may constitute reasonable cause include  
		(1) a war, riot, rebellion, act of God, or other disaster that made compliance impossible;  
		(2) acts or omissions by a third party that were beyond the control of the lessee, and that made noncompliance unavoidable; and  
		(3) the taking by the lessee, in good faith, of all steps and precautions reasonably necessary to ensure compliance.  

Authorities

38.05.020

Notes

Authority

AS 38.05.020

History

Eff. 2/21/98, Register 145; am 12/27/2002, Register 164; am 1/9/2014, Register 209