- Alaska Statutes.
- Title 40. Public Records and Recorders
- Chapter 25. Public Record Disclosures
- Section 100. Disposition of Tax Information.
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AS 40.25.100. Disposition of Tax Information.
- (a) Information in the possession of the Department of Revenue that discloses the particulars of the business or affairs
of a taxpayer or other person is not a matter of public record, except as provided in AS 43.05.230(i) or for purposes of investigation and law
enforcement. The information shall be kept confidential except when its production is required in an official
investigation, administrative adjudication under AS 43.05.405
- 43.05.499, or court proceeding. These restrictions
do not prohibit the publication of statistics presented in a manner that prevents the identification of particular
reports and items, prohibit the publication of tax lists showing the names of taxpayers who are delinquent and relevant
information that may assist in the collection of delinquent taxes, or prohibit the publication of records, proceedings,
and decisions under AS 43.05.405
- (b) If a copy of a record of tax information is requested under (a) of this section for the purposes of child support
administration, the copy may be released only to the child support services agency created in AS 25.27.010 or a child support enforcement agency of
another state. The Department of Revenue shall provide the requesting agency with a copy of the record. The
requesting agency receiving information under this subsection may use it only for child support purposes authorized
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