{"data":{"id":"us-ak/as-43.55.050","jurisdiction":"us-ak","citation":"AS 43.55.050","heading":"Incorrect returns.","body":"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.","path":["Title 43. Revenue and Taxation.","Chapter 55. Oil and Gas Production Tax and Oil Surcharge."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.55.050","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"a5f29cc2a2fd134880dc17a02da957b69b4ab8f58ed9b70cf6ea7dad1f853d3d","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.55.040","next":"us-ak/as-43.55.060"},"notice":"GroundRules: Original legal text. Not legal advice."}