Statutes, codes, and regulations
Alaska Administrative Code
Title 15 - Revenue
Chapter 98 - Tire Fees
Section 15 AAC 98.040 - Collection of the fee

15 Alaska Admin. Code § 98.040

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Current through June 27, 2024
Section 15 AAC 98.040 - Collection of the fee

A fee imposed in AS 43.98.025 upon a sale or service must be collected at the time of the sale or service, without regard to billing practices, installment agreements, credit procedures, or bad debts. The time of the sale or service must be determined on an accrual basis.

15 AAC 98.040

Eff. 4/16/2004, Register 170

Authority:AS 43.05.080

AS 43.98.025