Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.05.460
Enforcement
# (a)
The administrative law judge and each party is responsible for the efficient, just, and speedy conduct of the formal hearing. The administrative law judge may impose sanctions on the parties for failure to comply with a subpoena, an order respecting discovery, and any other matter regarding conduct of the appeal. In imposing sanctions, the administrative law judge shall be guided by the practices of the courts of this state in imposing sanctions for similar offenses in civil proceedings.
# (b)
The administrative law judge may
# (1)
remand the matter for consideration of material new information or material information withheld by a party;
# (2)
prohibit a party from introducing information previously withheld without good cause, and any other evidence dependent upon the information;
# (3)
enter an order, upon a showing of good cause,
(A) barring a designated claim or defense;
(B) striking part or all of a pleading of a party; or
(C) dismissing part or all of the appeal; or
# (4)
grant any other relief that the administrative law judge considers appropriate.
# (c)
In addition to the remedies of (a) and (b) of this section, a party may seek enforcement of a subpoena or other order of an administrative law judge by the superior court under AS 44.62.590.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.05.405 · Jurisdiction
- 43.05.410 · Appointment; term; reappointment
- 43.05.415 · Removal
- 43.05.420 · Administration
- 43.05.425 · Qualifications; code of conduct
- 43.05.430 · Notice of appeal from informal conference decision
- 43.05.435 · Scope and standards for decision
- 43.05.440 · Service of documents
- 43.05.445 · Discovery
- 43.05.450 · Subpoenas
- 43.05.455 · Formal hearing
- 43.05.460 · Enforcement
- 43.05.465 · Decision; reconsideration; finality
- 43.05.470 · Public proceedings and records
- 43.05.475 · Consistency of decisions
- 43.05.480 · Judicial review
- 43.05.499 · Definitions