Section 15.56.068. Limitation periods.

Latest version.

	(a)  Subject to the limitations period provided in AS 43.05.260, the department may assess the amount of tax imposed under this chapter, and may investigate an account and supplement or amend an assessment under this chapter, at any time.  
	(b)  The department may collect taxes, penalties, and interest under this chapter within the limitations periods provided in AS 43.05.270.  
	(c)  The department may refund the amount of an overpayment under this chapter as provided in AS 43.05.275 and AS 43.10.210.

Authorities

43.05.080;43.05.260;43.05.270;43.05.275;43.10.210;43.56.060;43.56.080;43.56.140;43.56.200

Notes

Authority
 AS 43.05.080  
AS 43.05.260  
AS 43.05.270  
AS 43.05.275  
AS 43.10.210  
AS 43.56.060  
AS 43.56.080  
AS 43.56.140  
AS 43.56.200  
History Eff. 1/1/2003, Register 164

                    
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