{"data":{"id":"us-ak/as-43.05.060","jurisdiction":"us-ak","citation":"AS 43.05.060","heading":"Agreements with department respecting liability.","body":"The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the person represents, for a tax, license fee, or excise tax for a period ending before the date of the agreement. If the agreement is approved by the attorney general, the agreement is final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the matters agreed upon or the agreement modified. In a suit or proceeding relating to the tax liability of the taxpayer the agreement may not be annulled, modified, set aside, or disregarded.","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#43.05.060","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"8164524e40ba7a986b480726fbe454e874db4d7aa98837f009989d829c4e0889","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.05.050","next":"us-ak/as-43.05.070"},"notice":"GroundRules: Original legal text. Not legal advice."}