Chapter 43.05. - ADMINISTRATION OF REVENUE LAWS
- Article 01 - DEPARTMENT OF REVENUE
- Sec. 43.05.010. - Duties of commissioner.
- Sec. 43.05.020. - Collection agencies.
- Sec. 43.05.025. - Audit agents.
- Sec. 43.05.030. - Branch offices.
- Sec. 43.05.040. - Inspection of records or premises and issuance of subpoenas.
- Sec. 43.05.050. - Return by department upon failure to make return or making false or fraudulent return.
- Sec. 43.05.060. - Agreements with department respecting liability.
- Sec. 43.05.070. - Compromise of tax or penalty.
- Sec. 43.05.075. - Concealing or falsifying evidence.
- Sec. 43.05.080. - Adoption of regulations.
- Sec. 43.05.085. - List of contributions.
- Sec. 43.05.090. - Preparation and publication of statistics.
- Sec. 43.05.100. - Designation of depositories and deposit of money.
- Sec. 43.05.110. - Property in possession of deceased employee.
- Sec. 43.05.120. - Concealing property or evidence. [Repealed, Sec. 38 ch 168 SLA 1990].
- Sec. 43.05.130. - Penalty.
- Article 02 - FISCAL RESPONSIBILITIES
- Sec. 43.05.140. - Bond of commissioner.
- Sec. 43.05.150. - Collection of money.
- Sec. 43.05.170. - Payment and negotiability of warrants.
- Sec. 43.05.180. - Accounting for state funds.
- Sec. 43.05.190. - Embezzlement. [Repealed, Sec. 112 ch 6 SLA 1984. For current law see AS 11.46.210 ].
- Sec. 43.05.200. - Application for and receipt of funds due from United States.
- Sec. 43.05.210. - Funds received under the Federal Mineral Leasing Act. [Repealed, Sec. 70 ch 14 SLA 1987].
- Article 03 - REMEDIES, PROCEDURE, INTEREST, AND PENALTIES
- Sec. 43.05.220. - Civil penalties.
- Sec. 43.05.225. - Interest.
- Sec. 43.05.230. - Disclosure of tax returns and reports.
- Sec. 43.05.240. - Taxpayer remedies.
- Sec. 43.05.241. - Administrative appeal.
- Sec. 43.05.242. - Judicial appeal challenging validity of tax.
- Sec. 43.05.245. - Assessment and collection of tax, penalties, and interest.
- Sec. 43.05.250. - Payment of taxes.
- Sec. 43.05.255. - Definition. [Repealed, E.O. No. 68 Sec. 8 (1988)].
- Sec. 43.05.260. - Limitation on assessment.
- Sec. 43.05.270. - Collection after assessment.
- Sec. 43.05.275. - Credit and refund claims.
- Sec. 43.05.280. - Interest on overpayments.
- Sec. 43.05.290. - Criminal penalties.
- Article 04 - TAX APPEALS
- Sec. 43.05.400. - Office of tax appeals established. [Repealed, Sec. 91 ch 163 SLA 2004].
- Sec. 43.05.405. - Jurisdiction.
- Sec. 43.05.410. - Appointment; term; reappointment. [Repealed, Sec. 91 ch 163 SLA 2004].
- Sec. 43.05.415. - Removal. [Repealed, Sec. 91 ch 163 SLA 2004].
- Sec. 43.05.420. - Administration..
- Sec. 43.05.425. - Qualifications; code of conduct. [Repealed, Sec. 91 ch 163 SLA 2004].
- Sec. 43.05.430. - Notice of appeal from informal conference decision.
- Sec. 43.05.435. - Scope and standards for decision.
- Sec. 43.05.440. - Service of documents.
- Sec. 43.05.445. - Discovery.
- Sec. 43.05.450. - Subpoenas.
- Sec. 43.05.455. - Formal hearing.
- Sec. 43.05.460. - Enforcement.
- Sec. 43.05.465. - Decision; reconsideration; finality.
- Sec. 43.05.470. - Public proceedings and records.
- Sec. 43.05.475. - Consistency of decisions.
- Sec. 43.05.480. - Judicial review.
- Sec. 43.05.499. - Definitions.