Chapter 4.30 UNIFORM ALASKA REMOTE SELLER SALES TAX
This chapter is included in your selections.
Sections:
- 4.30.010 Definitions.
- 4.30.020 Supplemental definitions.
- 4.30.030 Interpretation.
- 4.30.040 Title to collected sales tax.
- 4.30.050 Collection – Rate.
- 4.30.060 Obligation to collect tax – Threshold criteria.
- 4.30.070 Reporting and remittance requirements for local and remote sales.
- 4.30.080 No retroactive application.
- 4.30.090 Payment and collection.
- 4.30.100 Remote seller and marketplace facilitator registration requirement.
- 4.30.110 Tax filing schedule.
- 4.30.120 Estimated tax.
- 4.30.130 Returns – Filing contents.
- 4.30.140 Refunds.
- 4.30.150 Amended returns.
- 4.30.160 Extension of time to file tax return.
- 4.30.170 Audits.
- 4.30.180 Audit or estimated tax protest.
- 4.30.190 Penalties and interest for late filing.
- 4.30.200 Remote reseller certificate of exemption.
- 4.30.210 Repayment plans.
- 4.30.220 Remote seller or marketplace facilitator record retention.
- 4.30.230 Cessation or transfer of business.
- 4.30.240 Use of information on tax returns.
- 4.30.250 Violations.
- 4.30.260 Penalties for violations.
- 4.30.270 Reserved.
- 4.30.280 Remittance of tax – Remote seller held harmless.
- 4.30.290 Savings Clause.