Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.05.040
Inspection of records or premises and issuance of subpoenas
# (a)
The department may examine the books, papers, records, or memoranda of any person to ascertain the correctness of a return filed or to determine whether a tax is due, or in an investigation or inspection in connection with tax matters. The records and the premises where a business is conducted shall be open at all reasonable times for official inspection, and the department may subpoena any person to appear and produce books, records, papers, or memoranda bearing upon tax matters and to give testimony or answer interrogatories under oath respecting tax matters. The department may administer oaths to persons who are so subpoenaed.
A subpoena issued under this section may compel attendance of a witness or production of a document or thing, located either inside or outside the state, to the maximum extent permitted by law.
# (b)
A subpoena may be served by the commissioner of public safety or a peace officer designated by the commissioner of public safety, by a person designated by the Department of Revenue, or as otherwise provided by law. A subpoena may also be served by registered or certified mail for delivery restricted only to the person subpoenaed. The return delivery receipt must be addressed so that the receipt is returned to the department.
# (c)
If a person who is subpoenaed neglects or refuses to obey the subpoena issued as provided in this section, the department may report the fact to the superior court or the appropriate court of another jurisdiction, and may seek an order from the court compelling obedience to the subpoena.
The court, to the maximum extent permitted by law, may compel obedience to the subpoena to the same extent as witnesses may be compelled to obey the subpoenas of the court.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.05.010 · Duties of commissioner
- 43.05.020 · Collection agencies
- 43.05.025 · Audit agents
- 43.05.030 · Branch offices
- 43.05.040 · Inspection of records or premises and issuance of subpoenas
- 43.05.045 · Electronic submission of return or report
- 43.05.050 · Return by department upon failure to make return or making…
- 43.05.060 · Agreements with department respecting liability
- 43.05.070 · Compromise of tax or penalty
- 43.05.075 · Concealing or falsifying evidence
- 43.05.080 · Adoption of regulations
- 43.05.085 · List of contributions
- 43.05.090 · Preparation and publication of statistics
- 43.05.095 · Indirect expenditure report
- 43.05.100 · Designation of depositories and deposit of money
- 43.05.110 · Property in possession of deceased employee
- 43.05.120 · Concealing property or evidence
- 43.05.130 · Penalty
- 43.05.140 · Bond of commissioner
- 43.05.150 · Collection of state money
- 43.05.170 · Payment and negotiability of warrants
- 43.05.180 · Accounting for state funds
- 43.05.190 · Embezzlement
- 43.05.200 · Application for and receipt of funds due from United States
- 43.05.210 · Funds received under the Federal Mineral Leasing Act
- 43.05.220 · Civil penalties
- 43.05.225 · Interest
- 43.05.230 · Disclosure of tax returns and reports
- 43.05.240 · Taxpayer remedies
- 43.05.241 · Administrative appeal
- 43.05.242 · Judicial appeal challenging validity of tax
- 43.05.245 · Assessment and collection of tax, penalties, and interest
- 43.05.250 · Payment of taxes
- 43.05.255 · Definition
- 43.05.260 · Limitation on assessment
- 43.05.270 · Collection after assessment
- 43.05.275 · Credit and refund claims
- 43.05.280 · Interest on overpayments
- 43.05.290 · Criminal penalties
- 43.05.400 · Office of tax appeals established