- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 5. Administration of Revenue Laws
- Section 75. Concealing or Falsifying Evidence.
previous: Section 70
. Compromise of Tax or Penalty.
next: Section 80
. Adoption of Regulations.
AS 43.05.075. Concealing or Falsifying Evidence.
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
- (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
- (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.
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