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- Description
- Adds Ch. 4.30, uniform Alaska remote seller sales tax
- Disposition
-
Codified
- Adoption Date
- 6/11/2020
- Document Version
-
This enactment was codified in the 7/23/2020 version.
View
- Files Available
- Affecting
-
4.30.010, Definitions
(Added by § 2 (Att.))
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4.30.020, Supplemental definitions
(Added by § 2 (Att.))
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4.30.030, Interpretation
(Added by § 2 (Att.))
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4.30.040, Title to collected sales tax
(Added by § 2 (Att.))
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4.30.050, Collection – Rate
(Added by § 2 (Att.))
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4.30.060, Obligation to collect tax – Threshold criteria
(Added by § 2 (Att.))
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4.30.080, No retroactive application
(Added by § 2 (Att.))
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4.30.090, Payment and collection
(Added by § 2 (Att.))
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4.30.100, Remote seller and marketplace facilitator registration requirement
(Added by § 2 (Att.))
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4.30.110, Tax filing schedule
(Added by § 2 (Att.))
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4.30.120, Estimated tax
(Added by § 2 (Att.))
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4.30.130, Returns – Filing contents
(Added by § 2 (Att.))
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4.30.140, Refunds
(Added by § 2 (Att.))
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4.30.150, Amended returns
(Added by § 2 (Att.))
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4.30.160, Extension of time to file tax return
(Added by § 2 (Att.))
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4.30.170, Audits
(Added by § 2 (Att.))
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4.30.180, Audit or estimated tax protest
(Added by § 2 (Att.))
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4.30.190, Penalties and interest for late filing
(Added by § 2 (Att.))
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4.30.210, Repayment plans
(Added by § 2 (Att.))
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4.30.220, Remote seller or marketplace facilitator record retention
(Added by § 2 (Att.))
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4.30.230, Cessation or transfer of business
(Added by § 2 (Att.))
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4.30.240, Use of information on tax returns
(Added by § 2 (Att.))
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4.30.250, Violations
(Added by § 2 (Att.))
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4.30.260, Penalties for violations
(Added by § 2 (Att.))
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4.30.280, Remittance of tax – Remote seller held harmless
(Added by § 2 (Att.))