Alaska Statutes
Alaska Stat. § 40.25.100 (2026)
Disposition of tax information
✓ current as of July 2026
Find cases:
SyfertCases citing this section
AK-LEGakleg.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Sec. 40.25.100. Disposition of tax information.
(a) Information in the possession of the Department of Revenue that discloses the particulars of the business or affairs of a taxpayer or other person, including information under AS 38.05.020(b)(11) that is subject to a confidentiality agreement under AS 38.05.020(b)(12), is not a matter of public record, except as provided in AS 43.05.230(i) — (m) or for purposes of investigation and law enforcement. The information shall be kept confidential except when its production is required in an official investigation, administrative adjudication under AS 43.05.405 — 43.05.499, or court proceeding. These restrictions do not prohibit the publication of statistics presented in a manner that prevents the identification of particular reports and items, prohibit the publication of tax lists showing the names of taxpayers who are delinquent and relevant information that may assist in the collection of delinquent taxes, or prohibit the publication of records, proceedings, and decisions under AS 43.05.405 — 43.05.499.
(b) If a copy of a record of tax information is requested under (a) of this section for the purposes of child support administration, the copy may be released only to the child support services agency created in AS 25.27.010 or a child support enforcement agency of another state. The Department of Revenue shall provide the requesting agency with a copy of the record. The requesting agency receiving information under this subsection may use it only for child support purposes authorized under law.
(a) Information in the possession of the Department of Revenue that discloses the particulars of the business or affairs of a taxpayer or other person, including information under AS 38.05.020(b)(11) that is subject to a confidentiality agreement under AS 38.05.020(b)(12), is not a matter of public record, except as provided in AS 43.05.230(i) — (m) or for purposes of investigation and law enforcement. The information shall be kept confidential except when its production is required in an official investigation, administrative adjudication under AS 43.05.405 — 43.05.499, or court proceeding. These restrictions do not prohibit the publication of statistics presented in a manner that prevents the identification of particular reports and items, prohibit the publication of tax lists showing the names of taxpayers who are delinquent and relevant information that may assist in the collection of delinquent taxes, or prohibit the publication of records, proceedings, and decisions under AS 43.05.405 — 43.05.499.
(b) If a copy of a record of tax information is requested under (a) of this section for the purposes of child support administration, the copy may be released only to the child support services agency created in AS 25.27.010 or a child support enforcement agency of another state. The Department of Revenue shall provide the requesting agency with a copy of the record. The requesting agency receiving information under this subsection may use it only for child support purposes authorized under law.
Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 2013–2021 · leading case: State, Dep't of Revenue v. BP Pipelines (Alaska) Inc., 354 P.3d 1053 (Alaska 2015).
State, Dep't of Revenue v. BP Pipelines (Alaska) Inc., 354 P.3d 1053 (Alaska 2015). “" 30 The superior court did not err by concluding that AS 40.25.100(@a) did not prevent public disclosure of the exhibits and production forecasts, as redacted.”
City of Kodiak v. Kodiak Pub. Broad. Corp., 426 P.3d 1089 (Alaska 2018). “1 AS 40.25.100 -.295. 2 Kodiak City Code 2.”
Disabato v. South Carolina Ass'n of Sch. Administrators, 746 S.E.2d 329 (S.C. 2013). “Code §§ 36-12-40 & 36-25A-1-11; Alaska Stat. §§ 40.25.100 -.295 44.62.310-.”
State of Alaska, Off. of Lieutenant Governor, Div. of Elections, & Kevin Meyer, in an Off. capacity v. Vote Yes for Alaska's Fair Share, 478 P.3d 679 (Alaska 2021). “46 The parties agree that Section 7 of the initiative directly conflicts with AS 40.25.100, making tax information in the Department of Revenue’s possession confidential.”
— Alaska Stat. § 40.25.100(a) — 2 cases
State, Dep't of Revenue v. BP Pipelines (Alaska) Inc., 354 P.3d 1053 (Alaska 2015). “" 30 The superior court did not err by concluding that AS 40.25.100(@a) did not prevent public disclosure of the exhibits and production forecasts, as redacted.”
State of Alaska, Off. of Lieutenant Governor, Div. of Elections, & Kevin Meyer, in an Off. capacity v. Vote Yes for Alaska's Fair Share, 478 P.3d 679 (Alaska 2021). “46 The parties agree that Section 7 of the initiative directly conflicts with AS 40.25.100, making tax information in the Department of Revenue’s possession confidential.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.