Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.55. OIL AND GAS PRODUCTION TAX AND OIL SURCHARGE. |
Article 43.55.01. OIL AND GAS PRODUCTION TAX. |
Section 43.55.050. Incorrect returns.
Latest version.
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The department may determine whether or not a return required by this chapter to be filed with it is correct. If a person makes an untrue or incorrect return of the gross production or the value of it, or fails or refuses to make a return, the department shall, under regulations adopted by it, determine the correct amount of gross production or the value of it, and compute the tax.
Notes
History
(Sec. 6 ch 7 ESLA 1955)