Alaska Statutes Title 43. Revenue and Taxation § 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.