GroundRules
AS 43.55.050: Incorrect returns.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 55. Oil and Gas Production Tax and Oil Surcharge.
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.
Collected 2026-09-02T06:19:28Z. Source file · JSON