Alaska Statutes
Alaska Stat. § 43.05.280 (2026)
Interest on overpayments
✓ current as of July 2026
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Sec. 43.05.280. Interest on overpayments.
(a) Interest shall be allowed and paid on an overpayment of a tax under this title at the rate and in the manner provided in AS 43.05.225(1).
(b) Interest shall be allowed and paid as follows:
(1) in the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken;
(2) in the case of a refund, from the date of the overpayment to a date, as determined by the department, preceding the date of the refund check by not more than 30 days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer; the acceptance of the refund check does not affect the right of the taxpayer to claim an additional overpayment and interest on the overpayment.
(c) If an overpayment of a tax imposed by this title is refunded within 90 days after the last date prescribed for filing the return of the tax, determined without regard to an extension of time for filing the return, or if the return is filed after the last filing date and the overpayment is refunded within 90 days after the date the return is filed, interest may not be allowed under (a) of this section on that overpayment.
(a) Interest shall be allowed and paid on an overpayment of a tax under this title at the rate and in the manner provided in AS 43.05.225(1).
(b) Interest shall be allowed and paid as follows:
(1) in the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken;
(2) in the case of a refund, from the date of the overpayment to a date, as determined by the department, preceding the date of the refund check by not more than 30 days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer; the acceptance of the refund check does not affect the right of the taxpayer to claim an additional overpayment and interest on the overpayment.
(c) If an overpayment of a tax imposed by this title is refunded within 90 days after the last date prescribed for filing the return of the tax, determined without regard to an extension of time for filing the return, or if the return is filed after the last filing date and the overpayment is refunded within 90 days after the date the return is filed, interest may not be allowed under (a) of this section on that overpayment.
Notes of Decisions
Cited in 3
cases, 1978–2012 · leading case: State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003).
State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003). “Looking to AS 43.05.280, the superior court determined that interest was allowed on an overpayment of taxes.”
State, Com. Fisheries Entry Comm'n v. Carlson, 270 P.3d 755 (Alaska 2012). “Using the punitive interest rate for underpayments and over-payments of taxes under Title 48, AS 43.05.280 and 48.05.225(a), prejudgment interest was calculated at 11% compounded quarterly, totaling $62,356,738.”
North Slope Borough v. Sohio Petroleum Corp., 585 P.2d 534 (Alaska 1978). “AS 43.05.280. Similarly, if a taxpayer for any reason underpays his taxes, interest will also be due.”
— Alaska Stat. § 43.05.280(a) — 2 cases
State, Com. Fisheries Entry Comm'n v. Carlson, 270 P.3d 755 (Alaska 2012). “Using the punitive interest rate for underpayments and over-payments of taxes under Title 48, AS 43.05.280 and 48.05.225(a), prejudgment interest was calculated at 11% compounded quarterly, totaling $62,356,738.”
State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003). “Looking to AS 43.05.280, the superior court determined that interest was allowed on an overpayment of taxes.”
— Alaska Stat. § 43.05.280(c) — 1 case
State, Com. Fisheries Entry Comm'n v. Carlson, 270 P.3d 755 (Alaska 2012). “Using the punitive interest rate for underpayments and over-payments of taxes under Title 48, AS 43.05.280 and 48.05.225(a), prejudgment interest was calculated at 11% compounded quarterly, totaling $62,356,738.”
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