Alaska Statutes
Alaska Stat. § 43.05.260 (2026)
Limitation on assessment
✓ current as of July 2026
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Sec. 43.05.260. Limitation on assessment.
(a) Except as provided in (c) of this section, AS 43.20.200(b), and AS 43.55.075, the amount of a tax imposed by this title must be assessed within three years after the return was filed, whether or not a return was filed on or after the date prescribed by law. If the tax is not assessed before the expiration of the applicable period, proceedings may not be instituted in court for the collection of the tax.
(b) For purposes of this section, a return filed before the last day prescribed by law or regulation is considered as filed on the last day.
(c) The following exceptions apply to the limitation period in (a) of this section:
(1) in the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of the tax may be begun without assessment, at any time;
(2) in the case of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun without assessment, at any time;
(3) if, before the expiration of the time prescribed in this section for the assessment of a tax imposed by this title, both the department and the taxpayer have consented in writing to the assessment after the expiration of the time, the tax may be assessed at any time before the expiration of the period agreed upon; however, the period agreed upon may be extended by a subsequent agreement in writing made before the expiration of the period previously agreed upon.
(a) Except as provided in (c) of this section, AS 43.20.200(b), and AS 43.55.075, the amount of a tax imposed by this title must be assessed within three years after the return was filed, whether or not a return was filed on or after the date prescribed by law. If the tax is not assessed before the expiration of the applicable period, proceedings may not be instituted in court for the collection of the tax.
(b) For purposes of this section, a return filed before the last day prescribed by law or regulation is considered as filed on the last day.
(c) The following exceptions apply to the limitation period in (a) of this section:
(1) in the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of the tax may be begun without assessment, at any time;
(2) in the case of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun without assessment, at any time;
(3) if, before the expiration of the time prescribed in this section for the assessment of a tax imposed by this title, both the department and the taxpayer have consented in writing to the assessment after the expiration of the time, the tax may be assessed at any time before the expiration of the period agreed upon; however, the period agreed upon may be extended by a subsequent agreement in writing made before the expiration of the period previously agreed upon.
Notes of Decisions
Cited in 7
cases (1 in the last 5 years), 1983–2024 · leading case: Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989).
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “Taxpayers who fraudulently withhold information cannot benefit from the limitations period in AS 43.05.260. 11 This, too, would moot the issues presented by Standard in its present action.”
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “On appeal, the superior court affirmed the Depart *272 ment’s decision in all respects except as to the applicability of AS 43.05.260(a). Contrary to the Department, the court held that this statute bars all assessments for tax years 1971 through 1974.”
Louisiana-Pac. Corp. v. State, Dep't of Revenue, 26 P.3d 422 (Alaska 2001). “See AS 43.05.260(a) ("Except as provided in .”
Hickel v. Halford, 872 P.2d 171 (Alaska 1994). “AS 43.05.260(a). When a taxpayer receives an assessment, the taxpayer is presented with a number of choices.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “It also argued that Revenue could not retroactively assess taxes on its property because of the time limitation contained in AS 43.05.260. The hearing officer did not address the Corporation’s argument about AS 43.”
Green Constr. Co. v. State, Dep't of Revenue, 674 P.2d 260 (Alaska 1983). “The taxpayers presented three arguments against being assessed the additional taxes: first, they argued that the assessments for the 1973 and 1974 tax years were barred by the applicable three-year statute of limitations (AS 43.05.260); second, they contended that the…”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “Alternatively, the court held that newly-enacted AS 43.05.260(a), which bars the collection of claims more than three years, old by the Department, should be given retroactive effect to preclude assessments against the taxpayers for 1972-1974.”
— Alaska Stat. § 43.05.260(a) — 7 cases
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “On appeal, the superior court affirmed the Depart *272 ment’s decision in all respects except as to the applicability of AS 43.05.260(a). Contrary to the Department, the court held that this statute bars all assessments for tax years 1971 through 1974.”
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “Taxpayers who fraudulently withhold information cannot benefit from the limitations period in AS 43.05.260. 11 This, too, would moot the issues presented by Standard in its present action.”
Hickel v. Halford, 872 P.2d 171 (Alaska 1994). “AS 43.05.260(a). When a taxpayer receives an assessment, the taxpayer is presented with a number of choices.”
Green Constr. Co. v. State, Dep't of Revenue, 674 P.2d 260 (Alaska 1983). “The taxpayers presented three arguments against being assessed the additional taxes: first, they argued that the assessments for the 1973 and 1974 tax years were barred by the applicable three-year statute of limitations (AS 43.05.260); second, they contended that the…”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “Alternatively, the court held that newly-enacted AS 43.05.260(a), which bars the collection of claims more than three years, old by the Department, should be given retroactive effect to preclude assessments against the taxpayers for 1972-1974.”
— Alaska Stat. § 43.05.260(c) — 1 case
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “It also argued that Revenue could not retroactively assess taxes on its property because of the time limitation contained in AS 43.05.260. The hearing officer did not address the Corporation’s argument about AS 43.”
— Alaska Stat. § 43.05.260(c)(1) — 1 case
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “Taxpayers who fraudulently withhold information cannot benefit from the limitations period in AS 43.05.260. 11 This, too, would moot the issues presented by Standard in its present action.”
— Alaska Stat. § 43.05.260(c)(3) — 1 case
Louisiana-Pac. Corp. v. State, Dep't of Revenue, 26 P.3d 422 (Alaska 2001). “See AS 43.05.260(a) ("Except as provided in .”
— Alaska Stat. § 43.05.260(c)(8) — 1 case
Louisiana-Pac. Corp. v. State, Dep't of Revenue, 26 P.3d 422 (Alaska 2001). “See AS 43.05.260(a) ("Except as provided in .”
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