State Codes and Statutes
Statutes > Alaska > Title-43 > Chapter-43-55 > Article-01 > Sec-43-55-050The department may determine whether or not a return required by this chapter to be filed with it is correct. If a person makes an untrue or incorrect return of the gross production or the value of it, or fails or refuses to make a return, the department shall, under regulations adopted by it, determine the correct amount of gross production or the value of it, and compute the tax.