Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.05. Administration of Revenue Laws. |
Article 15.05.2. General Provisions. |
Section 15.05.240. Acts of agents or employees.
Latest version.
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The penalties provided in 15 AAC 05.210 - 15 AAC 05.230 will, in the department's discretion, be imposed on the taxpayer even if the return or report was prepared by an agent or employee of the taxpayer.
Authorities
43.05.080;43.05.220