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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.21. Oil and Gas Corporate Income Tax. |
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Article 15.21.1. Application of Tax. |
Section 15.21.640. Installments under the old tax.
Latest version.
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Installment payments of a taxpayer's estimated tax under AS 43.20 and 15 AAC 20 during the tax year in which it becomes subject to tax under AS 43.21 and this chapter, will be treated as installments made under 15 AAC 21.710 for that tax year. The taxpayer shall make any additional payments that may come due under 15 AAC 21.710 for the remainder of that tax year after the taxpayer has become subject to tax under AS 43.21 and this chapter.
Authorities
43.05.080;43.21.080;43.21.090