Alaska Statutes
Chapter 05. Administration of Revenue Laws
Article 3. Remedies, Procedure, Interest, and Penalties.

Sec. 43.05.220. Civil penalties. - (a) Five percent shall be added to a tax for...

Sec. 43.05.225. Interest. - Unless otherwise provided, (1) a delinquent tax under this title...

Sec. 43.05.230. Disclosure of tax returns and reports. - (a) It is unlawful for a current or former officer,...

Sec. 43.05.240. Taxpayer remedies. - (a) A taxpayer aggrieved by the action of the department...

Sec. 43.05.241. Administrative appeal. - For a matter within the jurisdiction of the office of...

Sec. 43.05.242. Judicial appeal challenging validity of tax. - (a) Within 30 days after a decision resulting from the...

Sec. 43.05.245. Assessment and collection of tax, penalties, and interest. - If a taxpayer fails to file a return or report...

Sec. 43.05.250. Payment of taxes. - (a) If a tax is required under this title to...

Sec. 43.05.260. Limitation on assessment. - (a) Except as provided in (c) of this section, AS...

Sec. 43.05.270. Collection after assessment. - (a) When the assessment of a tax imposed by this...

Sec. 43.05.275. Credit and refund claims. - (a) Except as provided in AS 43.20.021, a claim for...

Sec. 43.05.280. Interest on overpayments. - (a) Interest shall be allowed and paid on an overpayment...

Sec. 43.05.290. Criminal penalties. - (a) A person who wilfully attempts to evade a tax...