Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 31. Estate Tax Law of Alaska
Section 131. Failure to Make Return and Extension.
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AS 43.31.131. Failure to Make Return and Extension.

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.

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