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- Description
- Adds Ch. 4.16A; amends §§ 4.16.040 and 4.16.160, Alaska remote seller sales tax code
- Disposition
-
Codified
- Adoption Date
- 4/14/2020
- Effective From
- 9/1/2020
- Document Version
-
This enactment was codified in the 9/30/2020 version of the Bethel Municipal Code.
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- Files Available
- Affecting
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4.16.040, Presumption of taxability
(Amended by § 2)
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4.16.160, Exemptions and limitations on exemptions
(Amended by § 2)
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4.16A.010, Interpretation
(Added by § 3)
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4.16A.020, Title to collected sales tax
(Added by § 3)
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4.16A.030, Imposition – Rate
(Added by § 3)
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4.16A.040, Obligation to collect tax – Threshold criteria
(Added by § 3)
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4.16A.050, No retroactive application
(Added by § 3)
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4.16A.060, Payment and collection
(Added by § 3)
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4.16A.070, Remote seller and marketplace facilitator registration requirement
(Added by § 3)
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4.16A.080, Tax filing schedule
(Added by § 3)
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4.16A.090, Estimated tax
(Added by § 3)
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4.16A.100, Returns – Filing contents
(Added by § 3)
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4.16A.110, Refunds
(Added by § 3)
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4.16A.120, Amended returns
(Added by § 3)
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4.16A.130, Extension of time to file tax return
(Added by § 3)
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4.16A.140, Audits
(Added by § 3)
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4.16A.150, Audit protest
(Added by § 3)
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4.16A.160, Penalties and interest for late filing
(Added by § 3)
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4.16A.170, Repayment plans
(Added by § 3)
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4.16A.180, Remote seller or marketplace facilitator record retention
(Added by § 3)
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4.16A.190, Cessation or transfer of business
(Added by § 3)
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4.16A.200, Use of information on tax returns
(Added by § 3)
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4.16A.210, Violations
(Added by § 3)
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4.16A.220, Penalties for violations
(Added by § 3)
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4.16A.230, Sellers with a physical presence in the taxing jurisdiction
(Added by § 3)
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4.16A.240, Remittance of tax – Remote seller held harmless
(Added by § 3)
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4.16A.250, Definitions
(Added by § 3)