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Alaska Statutes.

Title 43. Revenue and Taxation

Chapter 5. Administration of Revenue Laws

Chapter 5. Administration of Revenue Laws

Section 10. Duties of Commissioner.

Section 20. Collection Agencies.

Section 25. Audit Agents.

Section 30. Branch Offices.

Section 40. Inspection of Records or Premises and Issuance of Subpoenas.

Section 50. Return By Department Upon Failure to Make Return or Making False or Fraudulent Return.

Section 60. Agreements With Department Respecting Liability.

Section 70. Compromise of Tax or Penalty.

Section 75. Concealing or Falsifying Evidence.

Section 80. Adoption of Regulations.

Section 85. List of Contributions.

Section 90. Preparation and Publication of Statistics.

Section 100. Designation of Depositories and Deposit of Money.

Section 110. Property in Possession of Deceased Employee.

Section 120. Concealing Property or Evidence. [Repealed, Sec. 38 Ch 168 SLA 1990].

Section 130. Penalty.

Section 140. Bond of Commissioner.

Section 150. Collection of Money.

Section 170. Payment of Warrants.

Section 180. Accounting For State Funds.

Section 190. Embezzlement. [Repealed, Sec. 112 Ch 6 SLA 1984. For Current Law See AS 11.46.210

Section 200. Application For and Receipt of Funds Due From United States.

Section 210. Funds Received Under the Federal Mineral Leasing Act. [Repealed, Sec. 70 Ch 14 SLA 1987].

Section 220. Civil Penalties.

Section 225. Interest.

Section 230. Disclosure of Tax Returns and Reports.

Section 240. Taxpayer Remedies.

Section 241. Administrative Appeal. [See Delayed Amendment Note]..

Section 242. Judicial Appeal Challenging Validity of Tax.

Section 245. Assessment and Collection of Tax, Penalties, and Interest.

Section 250. Payment of Taxes.

Section 255. Definition. [Repealed, E.O. No. 68 Sec. 8 (1988)].

Section 260. Limitation On Assessment.

Section 270. Collection After Assessment.

Section 275. Credit and Refund Claims.

Section 280. Interest On Overpayments.

Section 290. Criminal Penalties.

Section 400. Office of Tax Appeals Established. [See Delayed Repeal Note]..

Section 405. Jurisdiction. [See Delayed Amendment Note]..

Section 410. Appointment; Term; Reappointment. [See Delayed Repeal Note]..

Section 415. Removal. [See Delayed Repeal Note]..

Section 420. Administration..

Section 425. Qualifications; Code of Conduct. [See Delayed Repeal Note]..

Section 430. Notice of Appeal From Informal Conference Decision.

Section 435. Scope and Standards For Decision. [See Delayed Amendment Note]..

Section 440. Service of Documents. [See Delayed Amendment Note]..

Section 445. Discovery.

Section 450. Subpoenas.

Section 455. Formal Hearing.

Section 460. Enforcement.

Section 465. Decision; Reconsideration; Finality.

Section 470. Public Proceedings and Records.

Section 475. Consistency of Decisions. [See Delayed Amendment Note]..

Section 480. Judicial Review.

Section 499. Definitions. [See Delayed Amendment Note]..

Article 01. DEPARTMENT OF REVENUE

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Note to HTML Version:

This version of the Alaska Statutes is current through December, 2004. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful.

Last modified 9/3/2005