Alaska Stat. § 26.05.535 – Statute of limitations

(a) A person charged with an offense under this chapter may not be tried or punished for the offense unless the person received sworn charges and specifications issued by an officer exercising court-martial jurisdiction over the command not later than three years after the commission of the offense or not later than two years after commission of the offense if the imposition of nonjudicial punishment is sought for the offense under the code of military justice.
(b) A period when the accused is absent without authority or fleeing from justice shall be excluded in computing the period of limitation in this section.
(c) A period when the accused is absent from territory in which the proper authority has the ability to apprehend the accused, in the custody of civil authorities, or in the hands of the enemy, shall be excluded in computing the period of limitation in this section.
(d) When the United States is at war declared by the United States Congress or engaged in contingency operations ordered by the President of the United States, and those operations actually prevented the discovery of the offending behavior or the timely bringing of charges, as determined by a military judge at court-martial, the running of a period of limitation for an offense under this chapter is suspended until two years after the termination of hostilities as proclaimed by the President of the United States or by a joint resolution of the United States Congress if the offense
1. (1) involves fraud or attempted fraud against the United States, a state, or an agency of either, including a conspiracy to commit fraud;
2. (2) is committed in connection with the acquisition, care, handling, custody, control, or disposition of real or personal property of the United States or a state; or
3. (3) is committed in connection with the negotiation, procurement, award, performance, payment, interim financing, cancellation, or other termination or settlement, of a contract, subcontract, or purchase order that is connected with or related to the prosecution of the war, or with the disposition of inventory by a war contractor or government agency.
(e) If charges or specifications are dismissed as defective or insufficient for any cause, and the period prescribed by the applicable statute of limitations has expired or will expire within 180 days after the date of dismissal of the charges and specifications, trial and punishment under new charges and specifications are not barred by the statute of limitations if the new charges and specifications
1. (1) are received by an officer exercising summary court-martial jurisdiction over the command within 180 days after the dismissal of the charges or specifications;
2. (2) allege the same acts or omissions that were alleged in the dismissed charges or specifications or acts or omissions that were included in the dismissed charges or specifications.