Statutes > Alaska Statutes > Title 43 - REVENUE AND TAXATION > Chapter 43.05. - ADMINISTRATION OF REVENUE LAWS > Article 01 - DEPARTMENT OF REVENUE > Sec. 43.05.050. - Return by department upon failure to make return or making false or fraudulent return.

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

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.