# Alaska Stat. § 43.20.030: Returns and payment of taxes

> Alaska · Statutes · Reserved

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.030

## Section

- **Citation:** Alaska Stat. § 43.20.030
- **Heading:** Returns and payment of taxes
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** Reserved
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 43 / Chapter 43.20 / Section 43.20.030

## Text

(a) If a corporation, or a partnership that has a corporation as a partner, is required to make a return under the provisions of the Internal Revenue Code, it shall file with the department, within 30 days after the federal return is required to be filed, a return setting out (1) the amount of tax due under this chapter, less credits claimed against the tax; and

(2) other information for the purpose of carrying out the provisions of this chapter that the department requires.

(b) The return shall either be on oath or contain a written declaration that it is made under penalty of perjury, and the department shall prescribe forms accordingly.

(c) Notwithstanding (a) of this section, the total amount of tax imposed by this chapter is due and payable to the department at the same time and in the same manner as the tax payable to the United States Internal Revenue Service.

(d) A taxpayer, upon request by the department, shall furnish to the department a true and correct copy of the tax return which the taxpayer has filed with the United States Internal Revenue Service. Every taxpayer shall notify the department in writing of any alteration in, or modification of, the taxpayer's federal income tax return and of a recomputation of tax or determination of deficiency, whether with or without assessment. A full statement of the facts must accompany this notice. The notice shall be filed within 60 days after the final determination of the modification, recomputation or deficiency, and the taxpayer shall pay the additional tax or penalty under this chapter. For purposes of this section, a final determination shall mean the time that an amended federal return is filed or a notice of deficiency or an assessment is mailed to the taxpayer by the Internal Revenue Service, except that in no event will there be a final determination for purposes of this section until the taxpayer has exhausted rights of appeal under federal law.

(e) The department may credit or refund overpayments of taxes, taxes erroneously or illegally assessed or collected, penalties collected without authority, and taxes that are found unjustly assessed or excessive in amount, or otherwise wrongfully collected. The department shall set limitations, specify the manner in which claims for credits or refunds are made, and give notice of allowance or disallowance. When a refund is allowed to a taxpayer, it shall be paid out of the general fund by a disbursement issued under a voucher approved by the department.

(f) [Repealed, § 10 ch 1 SSSLA 1980.] (g) [Repealed, § 10 ch 1 SSSLA 1980.]

## Nearby sections

- [Alaska Stat. § 43.20.011 Tax on corporations.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.011.md)
- [Alaska Stat. § 43.20.012 Limitation on application of chapter; credits.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.012.md)
- [Alaska Stat. § 43.20.013 Individual tax credits.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.013.md)
- [Alaska Stat. § 43.20.014 Income tax education credit. [See delayed repeal note.]](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.014.md)
- [Alaska Stat. § 43.20.021 Internal Revenue Code adopted by reference.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.021.md)
- [Alaska Stat. § 43.20.030 Returns and payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.030.md)
- [Alaska Stat. § 43.20.031 Deduction of taxes; consolidated returns; accounting methods.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.031.md)
- [Alaska Stat. § 43.20.036 Federal tax deductions and credits.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.036.md)
- [Alaska Stat. § 43.20.040 Income from sources in the state.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.040.md)
- [Alaska Stat. § 43.20.042 Special industrial incentive investment tax credits.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.042.md)
- [Alaska Stat. § 43.20.044 Exploration credits.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.044.md)
- [Alaska Stat. § 43.20.046 Gas storage facility tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.046.md)
- [Alaska Stat. § 43.20.047 Liquefied natural gas storage facility tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.047.md)
- [Alaska Stat. § 43.20.048 Veteran employment tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.048.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.20_S43.20.030. Check the current official text before relying on it. Not legal advice.