GroundRules
AS 43.56.160: Interest and penalty.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes.
When the tax levied by AS 43.56.010(a) becomes delinquent, a penalty of 10 percent shall be added. Before January 1, 2014, interest on the delinquent taxes, exclusive of penalty, shall be assessed at a rate of eight percent a year. On and after January 1, 2014, interest on the delinquent taxes, exclusive of penalty, shall be assessed at the rate specified in AS 43.05.225.
Collected 2026-09-02T06:19:28Z. Source file · JSON