Alaska Statutes
Alaska Stat. § 43.05.050 (2026)
Return by department upon failure to make return or making false or fraudulent return
✓ current as of July 2026
Find cases:
SyfertCases citing this section
AK-LEGakleg.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Sec. 43.05.050. Return by department upon failure to make return or making false or fraudulent return.
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 sufficient for all legal purposes.
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 sufficient for all legal purposes.
Notes of Decisions
Cited in 2
cases, 1983–1998 · leading case: State, Dep't of Revenue v. OSG Bulk Ships, Inc., 961 P.2d 399 (Alaska 1998).
State, Dep't of Revenue v. OSG Bulk Ships, Inc., 961 P.2d 399 (Alaska 1998). “110, and in doing so *407 cited as authority AS 43.05.050, AS 43.20.021, and AS 43.20.”
Cogan v. State, Dep't of Revenue, 657 P.2d 396 (Alaska 1983). “AS 43.05.050 states: Return by department upon failure to make return or making false or fraudulent return.”
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.