{"data":{"id":"us-ak/as-43.05.050","jurisdiction":"us-ak","citation":"AS 43.05.050","heading":"Return by department upon failure to make return or making false or fraudulent return.","body":"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.","path":["Title 43. Revenue and Taxation.","Chapter 05. Administration of Revenue Laws.","Article 1. Department of Revenue."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.05.050","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"3aedc2e67361ede3f7811f6ddaab9c1a33944367ed14f39fbd5281c2a3285bfc","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.05.045","next":"us-ak/as-43.05.060"},"notice":"GroundRules: Original legal text. Not legal advice."}