Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
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 - (a) [Repealed, § 3 ch 149 SLA 1978.]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,...
Article 2. Fiscal Responsibilities.
Sec. 43.05.140. Bond of commissioner. - Before taking office, the commissioner shall furnish a bond to...
Sec. 43.05.150. Collection of state money. - (a) The department shall demand, sue for, collect, receive, and...
Sec. 43.05.170. Payment and negotiability of warrants. - A warrant drawn by the Department of Administration against the...
Sec. 43.05.180. Accounting for state funds. - The department shall keep an account of money received, money...
Sec. 43.05.200. Application for and receipt of funds due from United States. - The department shall apply to the federal government for money...
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...
Article 4. Tax Appeals.
Sec. 43.05.405. Jurisdiction. - The office has original jurisdiction to hear formal appeals from...
Sec. 43.05.420. Administration. - (a) [Repealed, § 91 ch 163 SLA 2004.] (b) In...
Sec. 43.05.430. Notice of appeal from informal conference decision. - An appeal under the jurisdiction of the office is initiated...
Sec. 43.05.435. Scope and standards for decision. - The administrative law judge shall hear all questions de novo...
Sec. 43.05.440. Service of documents. - Service of documents required under AS 43.05.405 - 43.05.499 may...
Sec. 43.05.445. Discovery. - (a) In an appeal under AS 43.05.405, discovery may take...
Sec. 43.05.450. Subpoenas. - An administrative law judge may issue a subpoena to compel...
Sec. 43.05.455. Formal hearing. - (a) At or before the formal hearing, a party may...
Sec. 43.05.460. Enforcement. - (a) The administrative law judge and each party is responsible...
Sec. 43.05.465. Decision; reconsideration; finality. - (a) Within 180 days after the record on the appeal...
Sec. 43.05.470. Public proceedings and records. - (a) Records, proceedings, and decisions under AS 43.05.405 - 43.05.499...
Sec. 43.05.475. Consistency of decisions. - (a) As to questions of law, a final administrative decision...
Sec. 43.05.480. Judicial review. - (a) Judicial review by the superior court of a final...
Sec. 43.05.499. Definitions. - In AS 43.05.405 - 43.05.499, unless the context otherwise requires,...