The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the person represents, for a tax, license fee, or excise tax for a period ending before the date of the agreement. If the agreement is approved by the attorney general, the agreement is final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the matters agreed upon or the agreement modified. In a suit or proceeding relating to the tax liability of the taxpayer the agreement may not be annulled, modified, set aside, or disregarded.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 05. Administration of Revenue Laws
Article 1. Department of Revenue.
Sec. 43.05.010. Duties of commissioner.
Sec. 43.05.020. Collection agencies.
Sec. 43.05.030. Branch offices.
Sec. 43.05.040. Inspection of records or premises and issuance of subpoenas.
Sec. 43.05.045. Electronic submission of return or report.
Sec. 43.05.060. Agreements with department respecting liability.
Sec. 43.05.070. Compromise of tax or penalty.
Sec. 43.05.075. Concealing or falsifying evidence.
Sec. 43.05.080. Adoption of regulations.
Sec. 43.05.085. List of contributions.
Sec. 43.05.090. Preparation and publication of statistics.
Sec. 43.05.095. Indirect expenditure report.
Sec. 43.05.100. Designation of depositories and deposit of money.
Sec. 43.05.110. Property in possession of deceased employee.