{"data":{"id":"us-ak/as-43.31.131","jurisdiction":"us-ak","citation":"AS 43.31.131","heading":"Failure to make return and extension.","body":"If the federal taxing authorities grant an extension of time for filing a return the department shall allow a like extension of time for filing upon the filing by the executor of a copy of the federal extension with the department. An extension of time for filing a return does not operate to extend the time for payment of the tax. If a person fails to file a return at the time prescribed by law or files, wilfully or otherwise, a false or fraudulent return, the department shall make the return from its own knowledge and from information it can obtain through testimony or otherwise. A return so made by the department shall be prima facie good and sufficient for all legal purposes.","path":["Title 43. Revenue and Taxation.","Chapter 31. Estate Tax Law of Alaska."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.31.131","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"c3d48f0d98e92440d9b28d6b196a9b33b559509502ad97f5359f2f335822fb1b","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.31.121","next":"us-ak/as-43.31.141"},"notice":"GroundRules: Original legal text. Not legal advice."}