(a) The department shall
(1) administer AS 43.52.200 - 43.52.295; and
(2) collect, supervise, and enforce the collection of taxes due under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05.
(b) The department may adopt regulations necessary for the administration of AS 43.52.200 - 43.52.295.
(a) The department shall
(1) administer AS 43.52.200 - 43.52.295; and
(2) collect, supervise, and enforce the collection of taxes due under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05.
(b) The department may adopt regulations necessary for the administration of AS 43.52.200 - 43.52.295.
(a) The department shall
(1) administer AS 43.52.200 - 43.52.295; and
(2) collect, supervise, and enforce the collection of taxes due under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05.
(b) The department may adopt regulations necessary for the administration of AS 43.52.200 - 43.52.295.
