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S and other business entities that may have incurred an unpaid Alaska income tax liability and/or have an unfulfilled tax return filing requirement to disclose their liability voluntarily. Qualified business entities that choose to participate in the VDP will be required to disclose their Alaska tax liability only for the immediately preceding five income years. DOR may waive penalties associated with the return filings. General Information AS 43.05.010 and AS 43.05.080 permit the DOR to enter.

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