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Alaska · Through Alaska Statutes 2025 (34th Legislature, 2025-2026)

AS 43.05.450: Subpoenas.

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Where this section sits in the code
  1. Title 43. Revenue and Taxation.
  2. Chapter 05. Administration of Revenue Laws.
  3. Article 4. Tax Appeals.

An administrative law judge may issue a subpoena to compel attendance of a witness or the production of a document or thing. A subpoena may compel attendance of a witness or production of a document or thing, located either inside or outside the state, to the maximum extent permitted by law. A subpoena may be used for the purpose of discovery or for the purpose of presenting evidence at a formal hearing. A subpoena shall issue upon request of a party, subject to reasonable limitation or conditions set in the subpoena. A subpoena may be enforced by petition to or other appropriate legal proceeding brought in a court of this state or another jurisdiction.

Collected 2026-09-02T06:19:28Z. Source file · JSON

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