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- Description
- Amends Ch. 4.30, uniform Alaska remote seller sales tax
- Disposition
-
Codified
- Adoption Date
- 9/20/2021
- Document Version
-
This enactment was codified in the 11/22/2021 version.
View
- Files Available
- Affecting
-
4.30.010, Definitions
(Amended by § 2 (Att.))
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4.30.020, Supplemental definitions
(Amended by § 2 (Att.))
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4.30.030, Interpretation
(Amended by § 2 (Att.))
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4.30.040, Title to collected sales tax
(Amended by § 2 (Att.))
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4.30.050, Collection – Rate
(Amended by § 2 (Att.))
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4.30.060, Obligation to collect tax – Threshold criteria
(Amended by § 2 (Att.))
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4.30.070, Reporting and remittance requirements for local and remote sales
(Added by § 2 (Att.))
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4.30.080, No retroactive application
(Renumbered by § 2 (Att.))
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4.30.090, Payment and collection
(Renumbered by § 2 (Att.))
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4.30.100, Remote seller and marketplace facilitator registration requirement
(Renumbered by § 2 (Att.))
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4.30.110, Tax filing schedule
(Renumbered by § 2 (Att.))
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4.30.120, Estimated tax
(Renumbered by § 2 (Att.))
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4.30.130, Returns – Filing contents
(Renumbered by § 2 (Att.))
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4.30.140, Refunds
(Renumbered by § 2 (Att.))
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4.30.150, Amended returns
(Renumbered by § 2 (Att.))
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4.30.160, Extension of time to file tax return
(Renumbered by § 2 (Att.))
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4.30.170, Audits
(Renumbered by § 2 (Att.))
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4.30.180, Audit or estimated tax protest
(Renumbered by § 2 (Att.))
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4.30.190, Penalties and interest for late filing
(Renumbered by § 2 (Att.))
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4.30.200, Remote reseller certificate of exemption
(Added by § 2 (Att.))
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4.30.210, Repayment plans
(Renumbered by § 2 (Att.))
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4.30.220, Remote seller or marketplace facilitator record retention
(Renumbered by § 2 (Att.))
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4.30.230, Cessation or transfer of business
(Renumbered by § 2 (Att.))
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4.30.240, Use of information on tax returns
(Renumbered by § 2 (Att.))
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4.30.250, Violations
(Renumbered by § 2 (Att.))
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4.30.260, Penalties for violations
(Renumbered by § 2 (Att.))
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4.30.270, Reserved
(Added by § 2 (Att.))
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4.30.280, Remittance of tax – Remote seller held harmless
(Renumbered by § 2 (Att.))
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4.30.290, Savings Clause
(Added by § 2 (Att.))