Alaska Statutes
Alaska Stat. § 43.20.200 (2026)
Review and assessment
✓ current as of July 2026
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Sec. 43.20.200. Review and assessment.
(a) As soon as practicable after a return is filed, the department may examine it and determine the correct amount of the tax. If an error is disclosed by the examination, the department shall so notify the taxpayer by first-class mail. The taxpayer may petition for redetermination of deficiency as provided in AS 43.05.240.
(b) The same period of limitation upon the assessment and collection of taxes imposed under this chapter and the same exceptions to it shall apply as provided in 26 U.S.C. 6501 — 6503 (Internal Revenue Code). In the case of additional tax due by reason of a modification, recomputation, or determination of deficiency in a taxpayer's federal income tax return, the period of limitation on assessment commences from the date that the notice required in AS 43.20.030(d) is filed, and if no notice is filed the tax may be assessed at any time.
(a) As soon as practicable after a return is filed, the department may examine it and determine the correct amount of the tax. If an error is disclosed by the examination, the department shall so notify the taxpayer by first-class mail. The taxpayer may petition for redetermination of deficiency as provided in AS 43.05.240.
(b) The same period of limitation upon the assessment and collection of taxes imposed under this chapter and the same exceptions to it shall apply as provided in 26 U.S.C. 6501 — 6503 (Internal Revenue Code). In the case of additional tax due by reason of a modification, recomputation, or determination of deficiency in a taxpayer's federal income tax return, the period of limitation on assessment commences from the date that the notice required in AS 43.20.030(d) is filed, and if no notice is filed the tax may be assessed at any time.
Notes of Decisions
Cited in 8
cases (1 in the last 5 years), 1966–2024 · leading case: Louisiana-Pac. Corp. v. State, Dep't of Revenue, 26 P.3d 422 (Alaska 2001).
Louisiana-Pac. Corp. v. State, Dep't of Revenue, 26 P.3d 422 (Alaska 2001). “17 Now, AS 43.20.200(b) states: The same period of limitation upon the assessment and collection of taxes imposed under this chapter and the same exceptions to it shall apply as provided in 26 U.”
Stevenson v. Burgess, 570 P.2d 728 (Alaska 1977). “At the threshold this court is presented with the issue of whether the superior court erred in substituting its judgment for that of the Department of Revenue 6 in holding that the notification required by AS 43.”
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “260(a) provides: Except as provided in (c) of this section and AS 43.20.200(b), 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.”
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “2 It reads: Limitation on Assessment, (a) Except as provided in AS 43.20.200(b), 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.”
Hickel v. Stevenson, 416 P.2d 236 (Alaska 1966). “This interpretation of AS 43.20.200(b) is in keeping with the basic scheme of the Alaska act, which was to make the state’s claim for income taxes contingent upon the establishment of liability for federal income taxes.”
Green Constr. Co. v. State, Dep't of Revenue, 674 P.2d 260 (Alaska 1983). “This statute provides as follows: Limitation on Assessment, (a) Except as provided in AS 43.20.200(b), 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…”
Williams v. BP Alaska Expl., Inc., 677 P.2d 236 (Alaska 1983). “260(a) provides in full: Except as provided in AS 43.20.200(b), 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.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “260, which limits the amount of time to levy tax: 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…”
— Alaska Stat. § 43.20.200(b) — 8 cases
Louisiana-Pac. Corp. v. State, Dep't of Revenue, 26 P.3d 422 (Alaska 2001). “17 Now, AS 43.20.200(b) states: The same period of limitation upon the assessment and collection of taxes imposed under this chapter and the same exceptions to it shall apply as provided in 26 U.”
Stevenson v. Burgess, 570 P.2d 728 (Alaska 1977). “At the threshold this court is presented with the issue of whether the superior court erred in substituting its judgment for that of the Department of Revenue 6 in holding that the notification required by AS 43.”
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “260(a) provides: Except as provided in (c) of this section and AS 43.20.200(b), 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.”
State, Dep't of Revenue v. Alaska Pulp Am., Inc., 674 P.2d 268 (Alaska 1983). “2 It reads: Limitation on Assessment, (a) Except as provided in AS 43.20.200(b), 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.”
Hickel v. Stevenson, 416 P.2d 236 (Alaska 1966). “This interpretation of AS 43.20.200(b) is in keeping with the basic scheme of the Alaska act, which was to make the state’s claim for income taxes contingent upon the establishment of liability for federal income taxes.”
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