Alaska Statutes 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 time prescribed by law or by regulation, or makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from the information it obtains. A return made by the department is prima facie good and sufficient for all legal purposes.

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Last modified: November 15, 2016