Section 15.20.150. Requirement to file returns electronically.

	(a)  A corporation required to electronically file its federal return is required to electronically file its Alaska return.  
	(b)  A partnership required to electronically file its federal partnership information return is required to electronically file its Alaska partnership information return.  
	(c)  Any corporation or partnership not required to electronically file its federal return may voluntarily file its Alaska return electronically.  
	(d)  The department will establish and implement procedures permitting electronic filing of a specific return. A corporation or partnership that files a return electronically must follow the procedures and formats established by the department for the particular return.  
	(e)  The electronic filing requirement in this section applies to corporation income tax returns and partnership information returns filed for tax years beginning after December 31, 2014.  
	(f)  For the purposes of this section electronic filing is the process of submitting tax returns over the Internet, using tax preparation software that has been provided or preapproved by the department.  

Authorities

43.05.080;43.20.030;43.20.160;43.20.300

Notes

Authority

AS 43.05.080 AS 43.20.030 AS 43.20.160 AS 43.20.300

History

Eff. 10/25/2015, Register 216