Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.160. Authorized Games of Chance and Skill. |
Article 15.160.8. Accounting and Recordkeeping. |
Section 15.160.963. Activity banned during delinquency.
Latest version.
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(a) A permittee or operator may not conduct an activity under AS 05.15 or this chapter, or a distributor may not sell pull-tabs, during a period in which a financial report, annual report or monthly pull-tab report is delinquent. (b) Upon notice from the department, a permittee or operator may not conduct an activity under AS 05.15 or this chapter, or a distributor may not sell pull-tabs, during a period in which a tax, fee, penalty, or interest due to the department from the permittee, operator, or distributor, is delinquent. (c) Upon notice from the department, a distributor may not sell pull-tabs or other gaming supplies to a permittee or an operator during a period in which a report, tax, fee, penalty, or interest due to the department from a permittee or operator is delinquent, until the department informs the distributor that the report or amount due has been filed or paid. (d) With agreement from the department for extended payment of an undisputed fee, tax, penalty, or interest, a permittee or licensee may continue to conduct gaming activity pending final payment.
Authorities
05.15.060;05.15.095