Alaska Statutes
Chapter 05. Administration of Revenue Laws
Article 1. Department of Revenue.

Sec. 43.05.010. Duties of commissioner. - The commissioner of revenue shall (1) exercise general supervision and...

Sec. 43.05.020. Collection agencies. - The commissioner may employ a collection agency outside the state...

Sec. 43.05.025. Audit agents. - The commissioner may employ agents outside the state to assist...

Sec. 43.05.030. Branch offices. - The department may establish branch offices essential for the efficient...

Sec. 43.05.040. Inspection of records or premises and issuance of subpoenas. - (a) The department may examine the books, papers, records, or...

Sec. 43.05.045. Electronic submission of return or report. - (a) Unless an exemption is granted under (b) of this...

Sec. 43.05.050. Return by department upon failure to make return or making false or fraudulent return. - If a person fails to file a return at the...

Sec. 43.05.060. Agreements with department respecting liability. - The department may enter into an agreement with a person...

Sec. 43.05.070. Compromise of tax or penalty. - (a) If in the opinion of the department there is...

Sec. 43.05.075. Concealing or falsifying evidence. - A person may not knowingly, in connection with a compromise...

Sec. 43.05.080. Adoption of regulations. - The department shall adopt and publish regulations necessary for the...

Sec. 43.05.085. List of contributions. - The commissioner shall prepare and furnish to the Alaska Public...

Sec. 43.05.090. Preparation and publication of statistics. - The department shall prepare and annually publish statistics of the...

Sec. 43.05.095. Indirect expenditure report. - (a) The commissioner shall, not later than July 1 before...

Sec. 43.05.100. Designation of depositories and deposit of money. - (a) [Repealed, § 3 ch 149 SLA 1978.] (b) The...

Sec. 43.05.110. Property in possession of deceased employee. - The personal representative of a deceased employee of the department...

Sec. 43.05.130. Penalty. - A person who, by conduct not described in AS 43.05.290,...