{"data":{"id":"us-ak/as-43.05.075","jurisdiction":"us-ak","citation":"AS 43.05.075","heading":"Concealing or falsifying evidence.","body":"A person may not knowingly, in connection with a compromise or offer of a compromise under AS 43.05.070 or in connection with a closing agreement or offer to enter a closing agreement under AS 43.05.060,\n(1) conceal from an officer or employee of the state property belonging to the estate of the taxpayer or other person liable for the tax; or\n(2) receive, destroy, mutilate, or falsify a book, document, or record or make a false statement under oath relating to the estate or the financial condition of the taxpayer or other person liable for the tax.","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#43.05.075","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"95bb4bcec4f57acd030bf9c0baa5b69ab1f8b4b16a7488c457b1116a509437fb","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.05.070","next":"us-ak/as-43.05.080"},"notice":"GroundRules: Original legal text. Not legal advice."}