Alaska Statutes
Alaska Stat. § 43.05.060 (2026)
Agreements with department respecting liability
✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Sec. 43.05.060. Agreements with department respecting liability.
The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the person represents, for a tax, license fee, or excise tax for a period ending before the date of the agreement. If the agreement is approved by the attorney general, the agreement is final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the matters agreed upon or the agreement modified. In a suit or proceeding relating to the tax liability of the taxpayer the agreement may not be annulled, modified, set aside, or disregarded.
The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the person represents, for a tax, license fee, or excise tax for a period ending before the date of the agreement. If the agreement is approved by the attorney general, the agreement is final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the matters agreed upon or the agreement modified. In a suit or proceeding relating to the tax liability of the taxpayer the agreement may not be annulled, modified, set aside, or disregarded.
Notes of Decisions
Cited in 1
case, 1982–1982 · leading case: Wien Air Alaska, Inc. v. Dep't of Revenue, 647 P.2d 1087 (Alaska 1982).
Wien Air Alaska, Inc. v. Dep't of Revenue, 647 P.2d 1087 (Alaska 1982). “AS 43.05.060; 8 26 U.S.C. § 7121 (1976); 26 C.”
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