Alaska Administrative Code — Title 15 (Revenue)

Application of 15 AAC 05.001 - 15 AAC 05.050

Official textakleg.govlast amended Sep 19, 2020

The provisions of 15 AAC 05.001 - 15 AAC 05.050 govern the procedures for all hearings relating to

# (1)

tax, tax credit, and license fee matters under AS 43, except objections to assessments made under AS 43.56, which are within the jurisdiction of the State Assessment Review Board, and appeals under AS 43.05.405 - 43.05.499;

# (2)

permanent fund dividend matters under AS 43.23.005 - 43.23.295 and under sec. 19, ch. 102, SLA 1982, unless 15 AAC 05.001 - 15 AAC 05.050 are inconsistent with the procedural provisions of 2 AAC 64 or 15 AAC 23; the provisions of 15 AAC 05.001 - 15 AAC 05.050 do not apply to an appeal that is subject to AS 43.23.130(i) and 15 AAC 23.340; and

# (3)

child support matters under AS 25.25.101 - 25.25.903 and AS 25.27.010 -
25.27.900, unless 15 AAC 05.001 - 15 AAC 05.050 are inconsistent with the procedural provisions of AS 25.25, AS 25.27, and 15 AAC 125.
(Eff. 12/26/80, Register 76; am 7/1/82, Register 83; am 5/12/83, Register 86; am 4/21/88,
Register 106; am 10/1/98, Register 147; am 1/1/2009, Register 188; am 9/19/2020, Register 235)
Statutory Authority:
Authority:
AS 25.27.020 AS 43.05.080
AS 43.05.010 AS 43.23.015
Editor's note:
In 2018 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.23.095 as AS
43.23.295.
As of Register 229 (April 2019), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to 15 AAC 05.001, so that a cross-reference to former AS 43.23.095 now refers to the renumbered statute, AS 43.23.295.

Amendment history

Eff. 12/26/80, Register 76; am 7/1/82, Register 83; am 5/12/83, Register 86; am 4/21/88, Register 106; am 10/1/98, Register 147; am 1/1/2009, Register 188; am 9/19/2020, Register 235

Source: official source document (full AAC Title 15 PDF)

In this chapter (20 sections)

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