Alaska Statutes Title 43, Chapter 43.05, Article 01 - Department of Revenue

• Sec. 43.05.010 Duties of Commissioner.
  The commissioner of revenue shall(1) exercise general supervision and direct the activities of the Department of Revenue;(2) supervise the fiscal affairs and responsibilities of...
• Sec. 43.05.020 Collection Agencies.
  The commissioner may employ a collection agency outside the state to assist in the collection of revenue owed to the state. The commissioner may...
• Sec. 43.05.025 Audit Agents.
  The commissioner may employ agents outside the state to assist in the audit of books and records located outside the state. Agents employed under...
• Sec. 43.05.030 Branch Offices.
  The department may establish branch offices essential for the efficient administration of its duties.
• Sec. 43.05.040 Inspection of Records or Premises and Issuance of Subpoenas.
  (a) The department may examine the books, papers, records, or memoranda of any person to ascertain the correctness of a return filed or to...
• 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...
• Sec. 43.05.060 Agreements With Department Respecting Liability.
  The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the...
• Sec. 43.05.070 Compromise of Tax or Penalty.
  (a) If in the opinion of the department there is doubt as to the liability of the taxpayer for or the collectibility of a...
• Sec. 43.05.075 Concealing or Falsifying Evidence.
  A person may not knowingly, in connection with a compromise or offer of a compromise under AS 43.05.070 or in connection with a closing...
• Sec. 43.05.080 Adoption of Regulations.
  The department shall adopt and publish regulations necessary for the enforcement of the tax, license, or excise tax laws administered by it. The department...
• Sec. 43.05.085 List of Contributions.
  The commissioner shall prepare and furnish to the Alaska Public Offices Commission by July 1 of each year a list containing the total amount...
• Sec. 43.05.090 Preparation and Publication of Statistics.
  The department shall prepare and annually publish statistics of the revenues derived under the tax laws administered by it.
• Sec. 43.05.095 Indirect Expenditure Report.
  (a) The commissioner shall, not later than July 1 before the first regular session of each legislature, submit a report to the chair of...
• Sec. 43.05.100 Designation of Depositories and Deposit of Money.
  (a) [Repealed, Sec. 3 ch 149 SLA 1978].(b) The department may designate banks in the state as depositaries of tax revenues and may deposit...
• Sec. 43.05.110 Property in Possession of Deceased Employee.
  The personal representative of a deceased employee of the department who has possession or control of a tax list, record, return, paper, document, or...
• Sec. 43.05.120 Concealing Property or Evidence. [Repealed, Sec. 38 Ch 168 Sla 1990].
  Repealed or Renumbered
• Sec. 43.05.130 Penalty.
  A person who, by conduct not described in AS 43.05.290 , violates a provision of AS 43.05.010 - 43.05.130 or a regulation adopted under...

Last modified: November 15, 2016