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 15.160.965. Request for waiver of penalty.
Latest version.
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(a) A permittee or licensee may request the department to waive a penalty due the department under AS 05.15.095(d) for reasonable cause. A waiver request must be made in writing to the department and must provide a detailed explanation of the reasons said to justify the waiver. (b) Reasons constituting reasonable cause under AS 05.15.095(d) include (1) war, riot, rebellion, act of God, or other disaster that rendered it impossible for the permittee or licensee to pay the fee or that made the delay in paying the fee unavoidable; and (2) an act or omission by a third party that was beyond the control of the permittee or licensee and made delay in paying the fee unavoidable.
Authorities
05.15.060;05.15.095