# Alaska Stat. § 40.25.100: Disposition of tax information

> Alaska · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.100

## Section

- **Citation:** Alaska Stat. § 40.25.100
- **Heading:** Disposition of tax information
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 40 / Chapter 40.25 / Section 40.25.100

## Text

(a) Information in the possession of the Department of Revenue that discloses the particulars of the business or affairs of a taxpayer or other person, including information under AS 38.05.020 (b)(11) that is subject to a confidentiality agreement under AS 38.05.020 (b)(12), is not a matter of public record, except as provided in AS 43.05.230 (i) — (m) or for purposes of investigation and law enforcement. The information shall be kept confidential except when its production is required in an official investigation, administrative adjudication under AS 43.05.405 — 43.05.499, or court proceeding. These restrictions do not prohibit the publication of statistics presented in a manner that prevents the identification of particular reports and items, prohibit the publication of tax lists showing the names of taxpayers who are delinquent and relevant information that may assist in the collection of delinquent taxes, or prohibit the publication of records, proceedings, and decisions under AS 43.05.405 — 43.05.499.

(b) If a copy of a record of tax information is requested under (a) of this section for the purposes of child support administration, the copy may be released only to the child support services agency created in AS 25.27.010 or a child support enforcement agency of another state. The Department of Revenue shall provide the requesting agency with a copy of the record. The requesting agency receiving information under this subsection may use it only for child support purposes authorized under law.

## Nearby sections

- [Alaska Stat. § 40.25.100 Disposition of tax information.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.100.md)
- [Alaska Stat. § 40.25.105 Disclosure of information for compliance with the tobacco product Master Settlement Agreement.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.105.md)
- [Alaska Stat. § 40.25.110 Public records open to inspection and copying; fees.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.110.md)
- [Alaska Stat. § 40.25.115 Electronic services and products.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.115.md)
- [Alaska Stat. § 40.25.120 Public records; exceptions; certified copies.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.120.md)
- [Alaska Stat. § 40.25.121 Copies of public records for veterans.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.121.md)
- [Alaska Stat. § 40.25.122 Litigation disclosure.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.122.md)
- [Alaska Stat. § 40.25.123 Supervision and regulation.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.123.md)
- [Alaska Stat. § 40.25.124 Appeals.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.124.md)
- [Alaska Stat. § 40.25.125 Enforcement: injunctive relief.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.125.md)
- [Alaska Stat. § 40.25.140 Confidentiality of library records.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.140.md)
- [Alaska Stat. § 40.25.151 Confidentiality of retirement records.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.151.md)
- [Alaska Stat. § 40.25.220 Definitions for AS 40.25.100 — 40.25.295.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.220.md)
- [Alaska Stat. § 40.25.295 Short title.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.295.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T40_C40.25_S40.25.100. Check the current official text before relying on it. Not legal advice.