Section 15.20.155. Electronic filing waivers.

	(a)  A waiver of the electronic filing requirement granted by the United States Internal Revenue Service will be accepted by the department as a waiver to the requirement to electronically file a return under this chapter. The corporation or partnership must notify the department in writing when a waiver from the United States Internal Revenue Service is granted, in accordance with the department's instructions.  
	(b)  The department may grant a waiver of the requirement to file a return electronically if  
		(1) the entity submits a written waiver request not later than 30 days before the filing due date including extensions; and   
		(2) the entity's facts and circumstances demonstrate to the department's satisfaction that complying with the requirement would cause an undue financial hardship; the entity's refusal to purchase or use the requisite software or computer equipment does not, in and of itself, satisfy the conditions for a waiver under this subsection.  
	(c)  If circumstances warrant, the department may issue an administrative waiver of the requirement to file electronically under this chapter if the department determines it is necessary to promote the effective and efficient administration of the tax system.  
	(d)  If an electronic tax return cannot be accepted for processing electronically, the entity must contact the department for assistance in correcting the rejected return errors. If the rejected return errors cannot be corrected, the entity must receive written authorization from the department before filing a paper return.  

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