2018 Alaska Statutes
Title 43. Revenue and Taxation
Chapter 05. Administration of Revenue Laws
Article 4. Tax Appeals.
Sec. 43.05.460. Enforcement.
(a) The administrative law judge and each party is responsible for the efficient, just, and speedy conduct of the formal hearing. The administrative law judge may impose sanctions on the parties for failure to comply with a subpoena, an order respecting discovery, and any other matter regarding conduct of the appeal. In imposing sanctions, the administrative law judge shall be guided by the practices of the courts of this state in imposing sanctions for similar offenses in civil proceedings.
(b) The administrative law judge may
(1) remand the matter for consideration of material new information or material information withheld by a party;
(2) prohibit a party from introducing information previously withheld without good cause, and any other evidence dependent upon the information;
(3) enter an order, upon a showing of good cause,
(A) barring a designated claim or defense;
(B) striking part or all of a pleading of a party; or
(C) dismissing part or all of the appeal; or
(4) grant any other relief that the administrative law judge considers appropriate.
(c) In addition to the remedies of (a) and (b) of this section, a party may seek enforcement of a subpoena or other order of an administrative law judge by the superior court under AS 44.62.590.
