Sec. 43.05.050. Return by department upon failure to make return or making false or fraudulent return.

AK Stat § 43.05.050 (2019) (N/A)
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If a person fails to file a return at the time prescribed by law or by regulation, or makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from the information it obtains. A return made by the department is prima facie good and sufficient for all legal purposes.