- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 20. Alaska Net Income Tax Act
- Section 200. Review and Assessment.
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. Publicity. [Repealed, Sec. 3 Ch 166 SLA 1976. For Law On Disclosure of Tax Returns and Reports, See AS 43.05.230
next: Section 210
. Additional Penalty Tax. [Repealed, Sec. 3 Ch 166 SLA 1976. For Civil Penalty, See AS 43.05.220
AS 43.20.200. Review and Assessment.
- (a) As soon as practicable after a return is filed, the department may examine it and determine the correct amount of the
tax. If an error is disclosed by the examination, the department shall so notify the taxpayer by first-class mail. The
taxpayer may petition for redetermination of deficiency as provided in AS 43.05.240
- (b) The same period of limitation upon the assessment and collection of taxes imposed under this chapter and the same
exceptions to it shall apply as provided in 26 U.S.C. 6501 - 6503 (Internal Revenue Code). In the case of additional
tax due by reason of a modification, recomputation, or determination of deficiency in a taxpayer's federal income tax
return, the period of limitation on assessment commences from the date that the notice required in AS 43.20.030
(d) is filed, and if no notice is filed the tax may be assessed at any time.
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