(a) The department, for the purpose of ascertaining the correctness of a return, or for the purpose of making a return where none has been made, may examine books, papers, records, or memoranda, bearing upon the matter required to be included in the return; may require the attendance of persons rendering the return or of an officer or employee of those persons, or of any person having knowledge in the premises, at a convenient place in the superior court in the judicial district in which the person resides, and may take testimony with reference to the matter required by law to be included in the return, and may administer oaths to these persons.
(b) If a person subpoenaed to appear under this chapter to testify, or to produce books, papers, or other data, refuses to do so, the superior court in the judicial district in which the person resides has jurisdiction by appropriate process to compel the attendance, testimony, or production of books, papers, or other data.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 31. Estate Tax Law of Alaska
Sec. 43.31.011. Tax upon estates of resident decedents.
Sec. 43.31.021. Tax upon estates of nonresident decedents.
Sec. 43.31.031. Tax upon estates of alien decedents.
Sec. 43.31.041. Administration by Department of Revenue.
Sec. 43.31.051. Examination of books, papers, records, etc.
Sec. 43.31.061. Appointment, bonds and credentials of agents.
Sec. 43.31.091. Actions by or against department.
Sec. 43.31.111. Notice of death or tax return.
Sec. 43.31.121. Tax return in certain cases.
Sec. 43.31.131. Failure to make return and extension.
Sec. 43.31.141. When tax due, extension and interest.
Sec. 43.31.151. Notice of deficiency in federal estate tax.
Sec. 43.31.181. Receipts for taxes.
Sec. 43.31.191. Failure to pay tax.
Sec. 43.31.201. Tax payable from entire estates and third persons.
Sec. 43.31.221. Personal liability of executor.
Sec. 43.31.230. Sale of real estate by executor to pay tax.
Sec. 43.31.240. Actions to enforce payment.
Sec. 43.31.250. No discharge of executor until tax paid.
Sec. 43.31.260. Agreements as to tax due.
Sec. 43.31.280. Refunds of excess tax paid.
Sec. 43.31.290. Superior court judge to furnish names of decedents.
Sec. 43.31.300. Corporate executors of nonresident decedents.
Sec. 43.31.310. Prima facie liability for tax.
Sec. 43.31.320. Discharge of estate; notice of lien, limitation, etc.
Sec. 43.31.330. Disposition of proceeds.
Sec. 43.31.340. Interpretation and construction.
Sec. 43.31.350. Failure to produce records.