Section 43.05.050. Return by department upon failure to make return or making false or fraudulent return.

Latest version.

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.

Authorities

34.45.750

Notes

References

AS 34.45.750 Report by department upon failure to make report or making false report.

History

(Sec. 48-2-13 ACLA 1949)

                    
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