- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 31. Estate Tax Law of Alaska
- Section 51. Examination of Books, Papers, Records, Etc.
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AS 43.31.051. Examination of Books, Papers, Records, Etc.
- (a) The department, for the purpose of ascertaining the correctness of a return, or for the purpose of making a return
where none has been made, may examine books, papers, records, or memoranda, bearing upon the matter required to be
included in the return; may require the attendance of persons rendering the return or of an officer or employee of
those persons, or of any person having knowledge in the premises, at a convenient place in the superior court in the
judicial district in which the person resides, and may take testimony with reference to the matter required by law to
be included in the return, and may administer oaths to these persons.
- (b) If a person subpoenaed to appear under this chapter to testify, or to produce books, papers, or other data, refuses
to do so, the superior court in the judicial district in which the person resides has jurisdiction by appropriate
process to compel the attendance, testimony, or production of books, papers, or other data.
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