reglab/housing_qa huggingface dataset:
AK Stat § 42.45.910 (2021)
2021 Alaska Statutes|Title 42. Public Utilities and Carriers and Energy Programs|Chapter 45. Rural and Statewide Energy Programs|Article 8. Miscellaneous Provisions.|Sec. 42.45.910. Relationship with private sector.

The authority shall, to the maximum extent feasible, carry out its powers and duties under this chapter by entering into contracts with appropriate entities in the private sector.
AK Stat § 42.45.990 (2021)
2021 Alaska Statutes|Title 42. Public Utilities and Carriers and Energy Programs|Chapter 45. Rural and Statewide Energy Programs|Article 9. General Provisions.|Sec. 42.45.990. Definitions.

In this chapter, unless the context otherwise requires, (1) “authority” means the Alaska Energy Authority; (2) “feasibility study” (A) means a study conducted to establish the economic and environmental practicality of completing a proposed power project; (B) includes engineering and design work to meet the requirements for submission of a license application for a proposed new project to the Federal Energy Regulatory Commission; (3) “power” includes electrical energy generated, distributed, bought, or sold for lighting, heating, power, and every other useful purpose; (4) “power project” or “project” means a plant, works, system, or facility, together with related or necessary facilities and appurtenances, including a divided or undivided interest in or a right to the capacity of a power project or project, that is used or is useful for the purpose of (A) electrical or thermal energy production; (B) waste energy utilization and energy conservation; or (C) transmission, purchase, sale, exchange, and interchange of electrical or thermal energy, including district heating or interties; (5) “reconnaissance study” means a study conducted to assess the present and future electrical and thermal energy needs of an area.
AK Stat § 43.05.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.010. Duties of commissioner.

The commissioner of revenue shall (1) exercise general supervision and direct the activities of the Department of Revenue; (2) supervise the fiscal affairs and responsibilities of the department; (3) prescribe uniform rules for investigations and hearings; (4) keep a record of all departmental proceedings, record and file all bonds, and assume custody of returns, reports, papers, and documents of the department; (5) adopt a seal and affix it to each order, process, or certificate issued by the commissioner; (6) keep a record of each order, process, and certificate issued by the commissioner, and keep the record open to public inspection at all reasonable times; (7) hold hearings and investigations necessary for the administration of state tax and revenue laws; (8) except as provided in AS 43.05.405 - 43.05.499 and in AS 44.64.030, hear and determine appeals of a matter within the jurisdiction of the Department of Revenue and enter orders on the appeals that are final unless reversed or modified by the courts; (9) issue subpoenas to require the attendance of witnesses and the production of necessary books, papers, documents, correspondence, and other things; (10) order the taking of depositions before a person competent to administer oaths; (11) administer oaths and take acknowledgments; (12) request the attorney general for rulings on the interpretation of the tax and revenue laws administered by the department; (13) call upon the attorney general to institute actions for recovery of unpaid taxes, fees, excises, additions to tax, penalties, and interest; (14) issue warrants for the collection of unpaid tax penalties and interest and take all steps necessary and proper to enforce full and complete compliance with the tax, license, excise, and other revenue laws of the state; (15) report to the legislature before February 15 of each year the total amount of contributions reported and the total amount of credit claimed during the previous calendar year under AS 43.20.014, AS 43.55.019, AS 43.56.018, AS 43.65.018, AS 43.75.018, and AS 43.77.045; (16) consult with the commissioner of natural resources on negotiation of contracts and development of terms for inclusion in proposed contracts associated with a North Slope natural gas project; (17) direct the disposition of revenue received from gas delivered to the state under AS 43.55.014(b) by entering into agreements with the commissioner of natural resources related to the management of the custody and disposition of gas delivered to the state under AS 43.55.014(b).
AK Stat § 43.05.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.020. Collection agencies.

The commissioner may employ a collection agency outside the state to assist in the collection of revenue owed to the state. The commissioner may pay for these services by entering into contingent fee agreements the commissioner considers reasonable, or by the payment of amounts out of the proper appropriation for the department the commissioner considers reasonable.
AK Stat § 43.05.025 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.025. Audit agents.

The commissioner may employ agents outside the state to assist in the audit of books and records located outside the state. Agents employed under this section are subject to the restrictions of AS 43.05.230.
AK Stat § 43.05.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.030. Branch offices.

The department may establish branch offices essential for the efficient administration of its duties.
AK Stat § 43.05.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.040. Inspection of records or premises and issuance of subpoenas.

(a) The department may examine the books, papers, records, or memoranda of any person to ascertain the correctness of a return filed or to determine whether a tax is due, or in an investigation or inspection in connection with tax matters. The records and the premises where a business is conducted shall be open at all reasonable times for official inspection, and the department may subpoena any person to appear and produce books, records, papers, or memoranda bearing upon tax matters and to give testimony or answer interrogatories under oath respecting tax matters. The department may administer oaths to persons who are so subpoenaed. A subpoena issued under this section may compel attendance of a witness or production of a document or thing, located either inside or outside the state, to the maximum extent permitted by law. (b) A subpoena may be served by the commissioner of public safety or a peace officer designated by the commissioner of public safety, by a person designated by the Department of Revenue, or as otherwise provided by law. A subpoena may also be served by registered or certified mail for delivery restricted only to the person subpoenaed. The return delivery receipt must be addressed so that the receipt is returned to the department. (c) If a person who is subpoenaed neglects or refuses to obey the subpoena issued as provided in this section, the department may report the fact to the superior court or the appropriate court of another jurisdiction, and may seek an order from the court compelling obedience to the subpoena. The court, to the maximum extent permitted by law, may compel obedience to the subpoena to the same extent as witnesses may be compelled to obey the subpoenas of the court.
AK Stat § 43.05.045 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.045. Electronic submission of return or report.

(a) Unless an exemption is granted under (b) of this section, a taxpayer required to submit a return or report for a tax levied under this title or for any other tax administered by the department shall submit the return or report electronically in a format prescribed by the department. Failure to comply with this section may result in a civil penalty under AS 43.05.220(f). If a law under this title requires a report or return or a portion of a report or return to be in writing, an electronically filed report or return satisfies this section. A taxpayer shall submit attachments to a report or return required under this title electronically. (b) To request an exemption to (a) of this section, a taxpayer shall submit to the department evidence satisfactory to the department that the taxpayer does not have the capability to submit the return or report electronically. An application for an exemption must be submitted before a return or report is due. An exemption granted under this subsection is valid for five years after the first tax filing due date after the exemption is granted. When an exemption under this subsection expires, the taxpayer may apply for another exemption. An exemption granted under this subsection applies to any return or report submitted to the department.
AK Stat § 43.05.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|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.
AK Stat § 43.05.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.060. Agreements with department respecting liability.

The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the person represents, for a tax, license fee, or excise tax for a period ending before the date of the agreement. If the agreement is approved by the attorney general, the agreement is final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the matters agreed upon or the agreement modified. In a suit or proceeding relating to the tax liability of the taxpayer the agreement may not be annulled, modified, set aside, or disregarded.
AK Stat § 43.05.070 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.070. Compromise of tax or penalty.

(a) If in the opinion of the department there is doubt as to the liability of the taxpayer for or the collectibility of a tax, license fee, or excise tax, the department, with the approval of the attorney general, may compromise the tax. (b) The department, with the approval of the attorney general, may, for cause shown, compromise a penalty accruing under the state tax, license, or excise tax laws.
AK Stat § 43.05.075 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.075. Concealing or falsifying evidence.

A person may not knowingly, in connection with a compromise or offer of a compromise under AS 43.05.070 or in connection with a closing agreement or offer to enter a closing agreement under AS 43.05.060, (1) conceal from an officer or employee of the state property belonging to the estate of the taxpayer or other person liable for the tax; or (2) receive, destroy, mutilate, or falsify a book, document, or record or make a false statement under oath relating to the estate or the financial condition of the taxpayer or other person liable for the tax.
AK Stat § 43.05.080 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.080. Adoption of regulations.

The department shall adopt and publish regulations necessary for the enforcement of the tax, license, or excise tax laws administered by it. The department shall prepare and distribute all forms necessary or useful in the administration of tax, license, and excise tax laws.
AK Stat § 43.05.085 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.085. List of contributions.

The commissioner shall prepare and furnish to the Alaska Public Offices Commission by July 1 of each year a list containing the total amount of contributions received by each candidate and group for which a credit was received by an individual under AS 43.20.013(a). The commissioner shall also mail a copy of the list to each of the candidates and groups which were recipients of those credited contributions. The list becomes public information under AS 40.25.110 - 40.25.120 on its delivery to the Alaska Public Offices Commission.
AK Stat § 43.05.090 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.090. Preparation and publication of statistics.

The department shall prepare and annually publish statistics of the revenues derived under the tax laws administered by it.
AK Stat § 43.05.095 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.095. Indirect expenditure report.

(a) The commissioner shall, not later than July 1 before the first regular session of each legislature, submit a report to the chair of the finance committee of each house of the legislature and to the legislative finance division that states, for each indirect expenditure made by the state, (1) the name of the indirect expenditure; (2) a brief description of the indirect expenditure; (3) the statutory authority for the indirect expenditure; (4) the date the statute authorizing the indirect expenditure is to be repealed, if applicable; (5) the intent of the legislature in enacting the statute authorizing the indirect expenditure; (6) the public purpose served by the indirect expenditure; (7) the estimated annual effect on revenue of the indirect expenditure for the previous five fiscal years, excluding the fiscal year immediately preceding the date the report is due; (8) the estimated cost to administer the indirect expenditure, if applicable; (9) the number of beneficiaries of the indirect expenditure. (b) For purposes of (a) of this section, federal tax credits adopted under AS 43.20.021 shall be reported in the aggregate. (c) A department, agency, or public corporation of the state shall, upon the request of the commissioner, provide the records, reports, data analysis, or other information necessary for the commissioner to complete the report required by this section. The commissioner may enter into a confidentiality agreement if necessary to obtain information or a record required to prepare the report under this section. (d) In this section, “indirect expenditure” means an express provision of state law that results in foregone revenue for the state by providing (1) a tax credit or other credit; (2) an exemption, but does not include federal tax exemptions adopted by reference in AS 43.20.021; (3) a discount; (4) a deduction, but does not include costs incurred in the ordinary course of business that are deducted in the calculation of a tax under this title or in the calculation of a royalty or net profit share payment for a lease issued under AS 38; (5) a differential allowance.
AK Stat § 43.05.100 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.100. Designation of depositories and deposit of money.

(a) [Repealed, § 3 ch 149 SLA 1978.] (b) The department may designate banks in the state as depositaries of tax revenues and may deposit tax revenues in these banks.
AK Stat § 43.05.110 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.110. Property in possession of deceased employee.

The personal representative of a deceased employee of the department who has possession or control of a tax list, record, return, paper, document, or book or money collected shall deliver it to the department.
AK Stat § 43.05.130 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 1. Department of Revenue.|Sec. 43.05.130. Penalty.

A person who, by conduct not described in AS 43.05.290, violates a provision of AS 43.05.010 - 43.05.130 or a regulation adopted under those provisions is subject to a civil penalty of not more than $1,000 for each violation.
AK Stat § 43.05.140 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 2. Fiscal Responsibilities.|Sec. 43.05.140. Bond of commissioner.

Before taking office, the commissioner shall furnish a bond to the state. The bond shall be approved by the attorney general and filed with the Department of Administration, and a copy of it shall be filed in the attorney general's office. The bond shall be conditioned that the principal will faithfully discharge the duties of the office, keep a strict, true and correct account of all money disbursed, and that the principal will properly account for it and will pay over to a successor or other person entitled by law to receive it all money or property in the hands or possession of the principal, in accordance with law; or, in default, that the parties executing the bond will pay to the state and others injured all damages, costs, and expenses resulting from the default. The surety on the bond shall be a surety company authorized to transact business in the state. All premiums for the commissioner's bond shall be paid by the state. The amount of the bond shall be $200,000, but if the funds in the treasury of the state exceed the amount of the bond given by the commissioner, or if for any reason the governor and the Department of Administration consider the bond insufficient they shall notify the commissioner of that fact, and the commissioner shall give the additional bond with sufficient sureties, within the time and in the amount that the governor and the Department of Administration consider necessary for the safety of the state.
AK Stat § 43.05.150 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 2. Fiscal Responsibilities.|Sec. 43.05.150. Collection of state money.

(a) The department shall demand, sue for, collect, receive, and safely keep all money of the state that is not by law entrusted to the care and custody of some other office. (b) [Repealed, § 53 ch 32 SLA 1971.] (c) [Repealed, § 53 ch 32 SLA 1971.] (d) [Repealed, § 53 ch 32 SLA 1971.] (e) [Repealed, § 9 ch 218 SLA 1976.]
AK Stat § 43.05.170 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 2. Fiscal Responsibilities.|Sec. 43.05.170. Payment and negotiability of warrants.

A warrant drawn by the Department of Administration against the state treasury must be a negotiable instrument. Upon presentation for payment, the department shall pay all warrants drawn by the Department of Administration against the state treasury that have been properly endorsed and have not been cancelled by law. The commissioner may designate one or more agents for the purpose of redeeming state warrants and may require that these agents be used exclusively for the purpose of redeeming state warrants. Warrants made payable to two or more persons in an amount less than $50 may be paid if endorsed by only one of the designated payees. In this section, “negotiable instrument” has the meaning given in AS 45.03.104(a).
AK Stat § 43.05.180 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 2. Fiscal Responsibilities.|Sec. 43.05.180. Accounting for state funds.

The department shall keep an account of money received, money disbursed, and money and investments in its custody.
AK Stat § 43.05.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 2. Fiscal Responsibilities.|Sec. 43.05.200. Application for and receipt of funds due from United States.

The department shall apply to the federal government for money which is due to the state. The department may receive the money and deposit it in the state treasury to be expended in accordance with the law.
AK Stat § 43.05.220 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.220. Civil penalties.

(a) Five percent shall be added to a tax for each 30-day period or fraction of the period during which the taxpayer fails to file at the time or times required by law or regulation a return or report, or pay the full amount of the tax, or a portion or a deficiency of the tax, as finally determined by the department and required by this title, unless it is shown that the failure is due to a reasonable cause and not to wilful neglect. The penalty may not exceed 25 percent in the aggregate. The penalty is computed only on the unpaid balance of the tax liability as determined by the department. The department shall prescribe by regulation circumstances which constitute reasonable cause for purposes of this section. (b) If a tax deficiency or part of a tax deficiency is due to negligence or intentional disregard of law or regulation without intent to defraud, five percent of the total amount of the tax deficiency shall be assessed, collected, and paid in the same manner as a tax deficiency. (c) If a tax deficiency or part of a tax deficiency is due to fraud, a civil fraud penalty equal to 50 percent of the tax due or $500, whichever is greater, shall be added to the tax. This penalty is in addition to penalties determined under (a) or (b) of this section. (d) A person required to collect or account for a tax imposed by this title who wilfully fails to collect the tax or to truthfully account for and pay over the tax, or wilfully attempts to evade payment of the tax is, in addition to other penalties provided by law, liable for a civil penalty equal to the total amount of the tax not collected, not accounted for, not paid over, or evaded. The penalty imposed by this subsection is in place of the tax not paid to the state. This penalty shall be paid upon demand by the commissioner or a designee of the commissioner, and shall be assessed and collected in the same manner as taxes are assessed and collected under this title. (e) A penalty imposed by this section shall be collected at the same time, in the same manner, and as a part of the original tax. However, if the original tax is paid before neglect or fraud is discovered, the penalty shall be collected in the same manner as the original tax. Interest may not be collected on a penalty imposed by this section. (f) Unless the department determines that failure to comply with AS 43.05.045 is due to a reasonable cause, the department shall assess a civil penalty of $25 or one percent of the total tax before any payment, whichever is greater, against a taxpayer who fails to submit electronically a return or report under AS 43.05.045.