(a) It is unlawful for a current or former officer, employee, or agent of the state to divulge the amount of income or the particulars set out or disclosed in a report or return made under this title, except
Terms Used In Alaska Statutes 43.05.230 v2
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(1) in connection with official investigations or proceedings of the department, whether judicial or administrative, involving taxes due under this title;(2) in connection with official investigations or proceedings of the child support enforcement agency, whether judicial or administrative, involving child support obligations imposed or imposable under Alaska Stat. Title 25 or Alaska Stat. Title 47;(3) as provided in Alaska Stat. § 38.05.036 pertaining to audit functions of the Department of Natural Resources;(4) as provided in Alaska Stat. § 43.05.405 – 43.05.499; and(5) as otherwise provided in this section or Alaska Stat. § 43.55.890.(b) The department, upon written request, shall furnish to the taxpayer a copy of the taxpayer’s tax return upon payment of a fee of $1 per page.(c) The department may permit the proper officer of the United States or of a state, territory or possession of the United States or of Canada or of a province or territory of Canada, or the officer’s authorized representative, to inspect tax returns or reports filed with the department, or may furnish to the officer or representative a copy of the tax return, if the other jurisdiction grants substantially similar privileges to the department or its representative or to counsel for the state, and if the department determines that the other jurisdiction provides adequate safeguards for the confidentiality of the returns and reports, and that the returns and reports will be used for tax purposes only. The department may also permit the employment security division of the state Department of Labor and Workforce Development to inspect tax returns or reports filed with the department or may furnish a copy of the tax returns for tax purposes only.(d) The commissioner may furnish to the Multistate Tax Commission or other authorized agent information contained in the tax returns, reports, related schedules and documents filed under an audit or investigation of a multistate business made by the department. This information may be furnished for tax purposes only. The Multistate Tax Commission or other authorized agent may make the information available to the tax officials of other states, the District of Columbia, and the United States and its territories for tax purposes only.(e) Nothing in this section prohibits the publication of statistics so classified as to prevent the identification of particular returns or reports or the publication of delinquent lists showing the names of taxpayers who have failed to pay their taxes at the time and in the manner provided by law, together with other relevant information which in the opinion of the department may assist in the collection of delinquent taxes.(f) A wilful violation of the provisions of this section or of a condition imposed under Alaska Stat. § 43.55.040 (1)(B) is punishable by a fine of not more than $5,000, or by imprisonment for not more than two years, or by both.(g) The information contained in a license issued by the commissioner of revenue or the commissioner of commerce, community, and economic development under Alaska Stat. Chapter 43.40, Alaska Stat. Chapter 43.50, Alaska Stat. Chapter 43.60, Alaska Stat. Chapter 43.65, Alaska Stat. Chapter 43.70, and Alaska Stat. Chapter 43.75 is public information.(h) The commissioner shall, upon request, furnish to the Department of Natural Resources copies of tax returns, reports, and other documents filed under Alaska Stat. Chapter 43.55 or Alaska Stat. Chapter 43.65, and the Department of Revenue’s determinations and workpapers under those chapters. The Department of Natural Resources shall maintain the confidentiality that the Department of Revenue is required to extend to the returns, reports, documents, determinations, and workpapers furnished to the Department of Natural Resources under this subsection.(i) The commissioner shall, upon request, furnish to the Department of Environmental Conservation or the Department of Fish and Game all names and addresses of businesses that are required to file confidential reports under Alaska Stat. § 43.75.015. The Department of Environmental Conservation and the Department of Fish and Game shall maintain the confidentiality that the Department of Revenue is required to extend to the names and addresses furnished under this subsection.(j) The name of each person claiming a credit and the amount of credit received for each gas storage facility by that person under Alaska Stat. § 43.20.046 is public information. The commissioner shall furnish the information to the Regulatory Commission of Alaska on request.(k) The name of each person that the department has allowed to make an election under AS 43.55.014(a) and the amount of gas produced from each lease or property to which an effective election under AS 43.55.014 applies is public information.(l) For tax credit certificates purchased by the department in the preceding calendar year under Alaska Stat. § 43.55.028, the department shall make the following information public by April 30 of each year:
(1) the name of each person from which the department purchased a transferable tax credit certificate; and(2) the aggregate amount of the tax credit certificates purchased from the person in the preceding calendar year.(m) [Repealed by 2022 amendment.]
