Sec. 44.33.237. - Recovery of film production tax credit.
(a) The film office, in cooperation with the Department of Revenue, may review, audit, and bring legal proceedings to recover any amount of a tax credit awarded under AS 44.33.235 from a producer or production to which a credit was awarded if the film office determines that the film producer or production is liable for damages to the state, or any political subdivision of the state.
(b) Legal proceedings may not be brought under (a) of this section more than one year after the date the tax credit was awarded under AS 44.33.235 .