OPINION
BURKE, Justice.
This controversy centers on whether the statute of limitations in the Alaska Net Income Tax Act is tolled upon the taxpayers' failure to file notice of an amended federal tax return upon which an additional state tax would be computed.
Lloyd and Wanda Burgess, while residents of the State of Alaska, filed their Alaska income tax returns for the years 1965 and 1966 and paid the state the amounts shown by such returns to be...
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