Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.23.260
Subpoena power
# (a)
The commissioner or the commissioner's designee at the director level may issue subpoenas to compel the production of books, papers, correspondence, memoranda, and other records considered necessary as evidence in connection with an investigation under or the administration of this chapter.
# (b)
In case of refusal to obey a subpoena issued to any person under (a) of this section, the superior court may, upon application by the department, issue an order requiring the person to appear before the department to produce evidence if ordered. Failure to obey the order of the court is punishable as contempt.
# (c)
A person who, without just cause, fails or refuses to produce books, papers, correspondence, memoranda, and other records, if it is in the person's power to do so, in obedience to a subpoena of the department or an authorized representative of it, upon conviction, is punishable by a fine of not more than $200, or by imprisonment for not more than 60 days, or by both. Each day the failure or refusal continues is a separate offense.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.23.040 · Penalties and enforcement
- 43.23.045 · Dividend fund
- 43.23.048 · Restorative justice account
- 43.23.050 · Dividend fund established
- 43.23.055 · Duties of the department
- 43.23.060 · Duties of the department
- 43.23.062 · Contributions from dividends
- 43.23.065 · Exemption of and levy on permanent fund dividends
- 43.23.066 · Claims on reimbursement for court-ordered treatment
- 43.23.067 · Claims of defaulted education loans
- 43.23.068 · Claims on defaulted public assistance overpayment
- 43.23.069 · Assignments
- 43.23.070 · Exemption of permanent fund dividends
- 43.23.071 · Fees for processing claims and assignments
- 43.23.072 · Claims for amounts owed under the Alaska Employment…
- 43.23.073 · Claims of the University of Alaska
- 43.23.075 · Eligibility for public assistance
- 43.23.080 · Eligibility for state public assistance payments
- 43.23.085 · Eligibility for state programs
- 43.23.090 · Tax exemption
- 43.23.095 · Definitions
- 43.23.100 · Definitions
- 43.23.101 · Voter registration
- 43.23.110 · Applicant information confidential
- 43.23.130 · Contributions from dividends
- 43.23.140 · Exemption of and levy on permanent fund dividends
- 43.23.150 · Claims on reimbursement for court-ordered treatment
- 43.23.160 · Claims of defaulted education loans
- 43.23.170 · Claims on defaulted public assistance overpayment
- 43.23.180 · Claims for amounts owed under the Alaska Employment…
- 43.23.190 · Claims of the University of Alaska
- 43.23.200 · Assignments
- 43.23.210 · Fees for processing claims and assignments
- 43.23.220 · Education endowment fund
- 43.23.230 · Dividend raffle fund; dividend donations to the dividend…
- 43.23.240 · Eligibility for public assistance
- 43.23.250 · Eligibility for state programs
- 43.23.260 · Subpoena power
- 43.23.270 · Penalties and enforcement
- 43.23.295 · Definitions