Alaska Administrative Code — Title 15 (Revenue)
15 AAC 05.025
Administrative reviews
In a child support matter under AS 25.25 or AS 25.27, an administrative review will be conducted in accordance with the procedures set out in 15 AAC 125. The review officer's decision issued under 15 AAC 125.118, 15 AAC 125.121, 15 AAC 125.125, 15 AAC 125.222, 15 AAC 125.226, 15 AAC 125.246, 15 AAC 125.252, 15 AAC 125.321, 15 AAC 125.331, 15 AAC 125.335, 15 AAC 125.505, or 15 AAC 125.860 is final for purposes of appeal to a formal hearing under 15 AAC 05.030 but is not a final administrative determination for purposes of appeal to the superior court.
(Eff. 10/1/98, Register 147; am 6/15/2001, Register 158; am 11/30/2002, Register 164; am
2/16/2013, Register 205)
Statutory Authority:
Authority:
AS 25.27.020 AS 25.27.165 AS 25.27.190
AS 25.27.150 AS 25.27.166 AS 25.27.195
AS 25.27.160 AS 25.27.170 AS 25.27.275
Amendment history
Eff. 10/1/98, Register 147; am 6/15/2001, Register 158; am 11/30/2002, Register 164; am 2/16/2013, Register 205
Source: official source document (full AAC Title 15 PDF)
In this chapter (20 sections)
- 05.001 · Application of 15 AAC 05.001 - 15 AAC 05.050
- 05.010 · Request for appeal
- 05.020 · Informal conferences
- 05.025 · Administrative reviews
- 05.030 · Formal hearings
- 05.035 · Motion for reconsideration
- 05.040 · Appeal of final decision of department
- 05.050 · Taxpayer protest when department fails to take prompt action…
- 05.200 · Reasonable cause for delay
- 05.210 · Failure to file or pay
- 05.220 · Additional penalty for negligence or intentional disregard
- 05.230 · Civil fraud
- 05.240 · Acts of agents or employees
- 05.250 · Use of confidential information in enforcement proceedings
- 05.255 · Disclosure of tax credit certificates purchased in 2016
- 05.300 · Assessment and collection
- 05.310 · Payment
- 05.320 · Payment by credit card
- 05.330 · Interest
- 05.340 · Retroactive application of regulations