Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.05.010 Duties of commissioner.
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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 the department; (3) prescribe uniform rules for investigations and hearings; (4) keep a record of al…
AS 43.05.020 Collection agencies.
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The commissioner may employ a collection agency outside the state to assist in the collection of revenue owed to the state. The commissioner may pay for these services by entering into contingent fee agreements the commissioner considers reasonable, or by the payment of amounts o…
AS 43.05.025 Audit agents.
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The commissioner may employ agents outside the state to assist in the audit of books and records located outside the state. Agents employed under this section are subject to the restrictions of AS 43.05.230.
AS 43.05.030 Branch offices.
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The department may establish branch offices essential for the efficient administration of its duties.
AS 43.05.040 Inspection of records or premises and issuance of subpoenas.
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(a) The department may examine the books, papers, records, or memoranda of any person to ascertain the correctness of a return filed or to determine whether a tax is due, or in an investigation or inspection in connection with tax matters. The records and the premises where a bus…
AS 43.05.045 Electronic submission of return or report.
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(a) Unless an exemption is granted under (b) of this section, a taxpayer required to submit a return or report for a tax levied under this title or for any other tax administered by the department shall submit the return or report electronically in a format prescribed by the depa…
AS 43.05.050 Return by department upon failure to make return or making false or fraudulent return.
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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 sufficie…
AS 43.05.060 Agreements with department respecting liability.
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The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the person represents, for a tax, license fee, or excise tax for a period ending before the date of the agreement. If the agreement is approved by the attorn…
AS 43.05.070 Compromise of tax or penalty.
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(a) If in the opinion of the department there is doubt as to the liability of the taxpayer for or the collectibility of a tax, license fee, or excise tax, the department, with the approval of the attorney general, may compromise the tax. (b) The department, with the approval of t…
AS 43.05.075 Concealing or falsifying evidence.
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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 agreement or offer to enter a closing agreement under AS 43.05.060, (1) conceal from an officer or employee of the state property belonging to t…
AS 43.05.080 Adoption of regulations.
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The department shall adopt and publish regulations necessary for the enforcement of the tax, license, or excise tax laws administered by it. The department shall prepare and distribute all forms necessary or useful in the administration of tax, license, and excise tax laws.
AS 43.05.085 List of contributions.
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The commissioner shall prepare and furnish to the Alaska Public Offices Commission by July 1 of each year a list containing the total amount of contributions received by each candidate and group for which a credit was received by an individual under AS 43.20.013(a). The commissio…
AS 43.05.090 Preparation and publication of statistics.
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The department shall prepare and annually publish statistics of the revenues derived under the tax laws administered by it.
AS 43.05.095 Indirect expenditure report.
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(a) The commissioner shall, not later than July 1 before the first regular session of each legislature, submit a report to the chair of the finance committee of each house of the legislature and to the legislative finance division that states, for each indirect expenditure made b…
AS 43.05.100 Designation of depositories and deposit of money.
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(a) [Repealed, § 3 ch 149 SLA 1978.] (b) The department may designate banks in the state as depositaries of tax revenues and may deposit tax revenues in these banks.
AS 43.05.110 Property in possession of deceased employee.
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The personal representative of a deceased employee of the department who has possession or control of a tax list, record, return, paper, document, or book or money collected shall deliver it to the department.
AS 43.05.120 Concealing property or evidence. [Repealed, § 38 ch 168 SLA 1990.]
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[Repealed or reserved.]
AS 43.05.130 Penalty.
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Article 2. Fiscal Responsibilities. 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 those provisions is subject to a civil penalty of not more than $1,000 for each violation.
AS 43.05.140 Bond of commissioner.
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Before taking office, the commissioner shall furnish a bond to the state. The bond shall be approved by the attorney general and filed with the Department of Administration, and a copy of it shall be filed in the attorney general's office. The bond shall be conditioned that the p…
AS 43.05.150 Collection of state money.
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(a) The department shall demand, sue for, collect, receive, and safely keep all money of the state that is not by law entrusted to the care and custody of some other office. (b) [Repealed, § 53 ch 32 SLA 1971.] (c) [Repealed, § 53 ch 32 SLA 1971.] (d) [Repealed, § 53 ch 32 SLA 19…
AS 43.05.170 Payment and negotiability of warrants.
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A warrant drawn by the Department of Administration against the state treasury must be a negotiable instrument. Upon presentation for payment, the department shall pay all warrants drawn by the Department of Administration against the state treasury that have been properly endors…
AS 43.05.180 Accounting for state funds.
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[Repealed or reserved.]
AS 43.05.190 Embezzlement. [Repealed, § 112 ch 6 SLA 1984. For current law see AS 11.46.210.]
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[Repealed or reserved.]
AS 43.05.200 Application for and receipt of funds due from United States.
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The department shall apply to the federal government for money which is due to the state. The department may receive the money and deposit it in the state treasury to be expended in accordance with the law.
AS 43.05.210 Funds received under the Federal Mineral Leasing Act. [Repealed, § 70 ch 14 SLA 1987.]
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Article 3. Remedies, Procedure, Interest, and Penalties.
AS 43.05.220 Civil penalties.
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(a) Five percent shall be added to a tax for each 30-day period or fraction of the period during which the taxpayer fails to file at the time or times required by law or regulation a return or report, or pay the full amount of the tax, or a portion or a deficiency of the tax, as …
AS 43.05.225 Interest.
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Unless otherwise provided, (1) a delinquent tax under this title (A) before January 1, 2014, bears interest in each calendar quarter at the rate of five percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first …
AS 43.05.230 Disclosure of tax returns and reports.
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(a) It is unlawful for a current or former officer, employee, or agent of the state to divulge the amount of income or the particulars set out or disclosed in a report or return made under this title, except (1) in connection with official investigations or proceedings of the dep…
AS 43.05.240 Taxpayer remedies.
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(a) A taxpayer aggrieved by the action of the department in fixing the amount of a tax or penalty may apply to the department within 60 days after the date of mailing of the notice required to be given to the taxpayer by the department, giving notice of the grievance, and request…
AS 43.05.241 Administrative appeal.
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For a matter within the jurisdiction of the office of administrative hearings (AS 44.64) under AS 43.05.405, the taxpayer aggrieved by an informal conference decision entered under AS 43.05.240 may file with the office of administrative hearings a notice of appeal for formal hear…
AS 43.05.242 Judicial appeal challenging validity of tax.
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(a) Within 30 days after a decision resulting from the informal conference, a person aggrieved by the action of the department under AS 43.05.240 on a ground specified in this section may appeal to the superior court. (b) An appeal under this section may be taken from an informal…
AS 43.05.245 Assessment and collection of tax, penalties, and interest.
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If a taxpayer fails to file a return or report required by this title in the time required by law or regulation, or makes an erroneous or fraudulent return, the department shall proceed to assess the license fees, tax, penalties, or interest and make a return from information tha…
AS 43.05.250 Payment of taxes.
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(a) If a tax is required under this title to be paid on or before a certain date, the date fixed is the last day for the payment. (b) In addition to money, the department may receive bank drafts, checks, cashier's checks, or money orders for the payment of taxes under regulations…
AS 43.05.255 Definition. [Repealed, E.O. No. 68 § 8 (1988).]
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[Repealed or reserved.]
AS 43.05.260 Limitation on assessment.
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(a) Except as provided in (c) of this section, AS 43.20.200(b), and AS 43.55.075, the amount of a tax imposed by this title must be assessed within three years after the return was filed, whether or not a return was filed on or after the date prescribed by law. If the tax is not …
AS 43.05.270 Collection after assessment.
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(a) When the assessment of a tax imposed by this title has been made within the period of limitation under AS 43.05.260, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding is begun (1) within six years after the assessment…
AS 43.05.275 Credit and refund claims.
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(a) Except as provided in AS 43.20.021, a claim for credit or refund of a tax under this title for which a taxpayer is required to file a return or pay a tax may be filed by the taxpayer (1) before the later of (A) three years from the time the return was filed; or (B) two years …
AS 43.05.280 Interest on overpayments.
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(a) Interest shall be allowed and paid on an overpayment of a tax under this title at the rate and in the manner provided in AS 43.05.225(1). (b) Interest shall be allowed and paid as follows: (1) in the case of a credit, from the date of the overpayment to the due date of the am…
AS 43.05.290 Criminal penalties.
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Article 4. Tax Appeals. (a) A person who wilfully attempts to evade a tax imposed by this title is, in addition to other penalties provided by this title, guilty of a class C felony. (b) A person required under this title to collect, account for, and pay over a tax imposed by thi…
AS 43.05.400 Office of tax appeals established. [Repealed, § 91 ch 163 SLA 2004.]
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[Repealed or reserved.]
AS 43.05.405 Jurisdiction.
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The office has original jurisdiction to hear formal appeals from informal conference decisions of the Department of Revenue under AS 43.05.240. Appeal to the office may be taken only from an informal conference decision under AS 43.05.240. AS 44.64.060 does not apply to an admini…
AS 43.05.410 Appointment; term; reappointment. [Repealed, § 91 ch 163 SLA 2004.]
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[Repealed or reserved.]
AS 43.05.415 Removal. [Repealed, § 91 ch 163 SLA 2004.]
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[Repealed or reserved.]
AS 43.05.420 Administration.
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(a) [Repealed, § 91 ch 163 SLA 2004.] (b) In addition to qualifications under AS 44.64.040, an administrative law judge who conducts a proceeding under AS 43.05.405 — 43.05.499 shall have at least four years of professional experience as a tax attorney, a certified public account…
AS 43.05.425 Qualifications; code of conduct. [Repealed, § 91 ch 163 SLA 2004.]
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[Repealed or reserved.]
AS 43.05.430 Notice of appeal from informal conference decision.
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An appeal under the jurisdiction of the office is initiated by filing with the office, and serving upon the commissioner of revenue, a notice of appeal from an informal conference decision of the Department of Revenue under AS 43.05.240. A notice of appeal from the informal confe…
AS 43.05.435 Scope and standards for decision.
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The administrative law judge shall hear all questions de novo under AS 43.05.405 — 43.05.499. The administrative law judge shall (1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, b…
AS 43.05.440 Service of documents.
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Service of documents required under AS 43.05.405 — 43.05.499 may be accomplished in any manner authorized under the Alaska Rules of Civil Procedure. If service is done only by mail, the date of service is determined by the date of mailing. If service is done by both mail and hand…
AS 43.05.445 Discovery.
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(a) In an appeal under AS 43.05.405, discovery may take place only under a plan for discovery approved by the administrative law judge. The administrative law judge shall approve a plan for discovery to the extent consistent with the efficient, just, and speedy conduct of the app…
AS 43.05.450 Subpoenas.
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An administrative law judge may issue a subpoena to compel attendance of a witness or the production of a document or thing. A subpoena may compel attendance of a witness or production of a document or thing, located either inside or outside the state, to the maximum extent permi…