(a) If in the opinion of the department there is doubt as to the liability of the taxpayer for or the collectibility of a tax, license fee, or excise tax, the department, with the approval of the attorney general, may compromise the tax.
(b) The department, with the approval of the attorney general, may, for cause shown, compromise a penalty accruing under the state tax, license, or excise tax laws.
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.