Section 15.21.810. Statute of limitations.

Latest version.

Except as otherwise provided in AS 43.05.260 or AS 43.05.270, the department will, in its discretion  
		(1) amend an assessment under this chapter no later than three years from the date a return is due or filed under this chapter, whichever is later; and  
		(2) collect tax, penalties, and interest under this chapter as specified in an assessment or in an amendment to that assessment no later than six years from the original date of that assessment or, if amended, the date of the amendment to that assessment.

Authorities

09.10.010;43.05.080;43.05.260;43.05.270;43.21.090

Notes

Reference

15 AAC 21.620

Authority
 AS 09.10.010  
AS 43.05.080  
AS 43.05.260  
AS 43.05.270  
AS 43.21.090  
History Eff. 2/22/79, Register 69; am 3/26/82, Register 81

                    
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