Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.05. ADMINISTRATION OF REVENUE LAWS. |
Article 43.05.01. DEPARTMENT OF REVENUE. |
Section 43.05.075. Concealing or falsifying evidence.
Latest version.
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A person may not knowingly, in connection with a compromise or offer of a compromise under AS 43.05.070 or in connection with a closing agreement or offer to enter a closing agreement under AS 43.05.060,
(1) conceal from an officer or employee of the state property belonging to the estate of the taxpayer or other person liable for the tax; or
(2) receive, destroy, mutilate, or falsify a book, document, or record or make a false statement under oath relating to the estate or the financial condition of the taxpayer or other person liable for the tax.
Notes
History
(Sec. 22 ch 168 SLA 1990)