Chapter 5.16 SALES TAX
This chapter is included in your selections.
Sections:
- 5.16.010 Statutory authority.
- 5.16.020 Definitions.
- 5.16.025 Interpretation.
- 5.16.030 Levy of tax.
- 5.16.035 Maximum tax per transaction.
- 5.16.040 Application of sales tax.
- 5.16.045 Rules applicable to particular businesses or occupations.
- 5.16.050 Exemptions.
- 5.16.080 Certificate of exemption.
- 5.16.090 Determination whether transaction is exempt.
- 5.16.100 Collection of sales tax – Addition and separate statement – Exceptions.
- 5.16.110 Title to collected sales tax.
- 5.16.120 Tax returns – Contents – Penalty for delinquency.
- 5.16.125 Application of sales tax payments.
- 5.16.128 Deduction of bad debts.
- 5.16.130 Duties upon cessation or transfer of business – Successor liability – Personal liability.
- 5.16.140 Amended returns.
- 5.16.145 Refunds.
- 5.16.150 Extension of time, waivers, forgiveness.
- 5.16.160 Use of information on tax returns.
- 5.16.170 Tax records – Additional information from seller – Audits.
- 5.16.180 Estimated tax.
- 5.16.190 Violations – Remedies.
- 5.16.200 Regulations.
- 5.16.210 Property tax limit – Use of sales tax.
- 5.16.215 Protest.
- 5.16.220 Repealed.
- 5.16.225 Alaska uniform Remote Seller Sales Tax Code adopted by reference.
Prior legislation: prior code §§ 6.50.010 – 6.50.230.