Chapter

Administration of Revenue Laws

AS 43.05.010— Duties of commissioner
AS 43.05.020— Collection agencies
AS 43.05.025— Audit agents
AS 43.05.030— Branch offices
AS 43.05.040— Inspection of records or premises and issuance of subpoenas
AS 43.05.045— Electronic submission of return or report
AS 43.05.050— Return by department upon failure to make return or making false or fraudulent return
AS 43.05.060— Agreements with department respecting liability
AS 43.05.070— Compromise of tax or penalty
AS 43.05.075— Concealing or falsifying evidence
AS 43.05.080— Adoption of regulations
AS 43.05.085— List of contributions
AS 43.05.090— Preparation and publication of statistics
AS 43.05.095— Indirect expenditure report
AS 43.05.100— Designation of depositories and deposit of money
AS 43.05.110— Property in possession of deceased employee
AS 43.05.120— Concealing property or evidence. [Repealed, § 38 ch 168 SLA 1990.]
AS 43.05.130— Penalty
AS 43.05.140— Bond of commissioner
AS 43.05.150— Collection of state money
AS 43.05.170— Payment and negotiability of warrants
AS 43.05.180— Accounting for state funds
AS 43.05.190— Embezzlement. [Repealed, § 112 ch 6 SLA 1984. For current law see AS 11.46.210.]
AS 43.05.200— Application for and receipt of funds due from United States
AS 43.05.210— Funds received under the Federal Mineral Leasing Act. [Repealed, § 70 ch 14 SLA 1987.]
AS 43.05.220— Civil penalties
AS 43.05.225— Interest
AS 43.05.230— Disclosure of tax returns and reports
AS 43.05.240— Taxpayer remedies
AS 43.05.241— Administrative appeal
AS 43.05.242— Judicial appeal challenging validity of tax
AS 43.05.245— Assessment and collection of tax, penalties, and interest
AS 43.05.250— Payment of taxes
AS 43.05.255— Definition. [Repealed, E.O. No. 68 § 8 (1988).]
AS 43.05.260— Limitation on assessment
AS 43.05.270— Collection after assessment
AS 43.05.275— Credit and refund claims
AS 43.05.280— Interest on overpayments
AS 43.05.290— Criminal penalties
AS 43.05.400— Office of tax appeals established. [Repealed, § 91 ch 163 SLA 2004.]
AS 43.05.405— Jurisdiction
AS 43.05.410— Appointment; term; reappointment. [Repealed, § 91 ch 163 SLA 2004.]
AS 43.05.415— Removal. [Repealed, § 91 ch 163 SLA 2004.]
AS 43.05.420— Administration
AS 43.05.425— Qualifications; code of conduct. [Repealed, § 91 ch 163 SLA 2004.]
AS 43.05.430— Notice of appeal from informal conference decision
AS 43.05.435— Scope and standards for decision
AS 43.05.440— Service of documents
AS 43.05.445— Discovery
AS 43.05.450— Subpoenas
AS 43.05.455— Formal hearing
AS 43.05.460— Enforcement
AS 43.05.465— Decision; reconsideration; finality
AS 43.05.470— Public proceedings and records
AS 43.05.475— Consistency of decisions
AS 43.05.480— Judicial review
AS 43.05.499— Definitions