Alaska Administrative Code — Title 15 (Revenue)
15 AAC 05.040
Appeal of final decision of department
Official textakleg.govlast amended
A person who disagrees with and wishes to appeal the final administrative decision of the department must within 30 days after the date the decision is mailed to the party, file an appeal with the superior court.
(Eff. 5/31/78, Register 66; am 12/26/80, Register 76; am 4/21/88, Register 106; am 10/1/98,
Register 147; am 9/19/2020, Register 235)
Statutory Authority:
Authority:
AS 25.27.020 AS 43.05.010 AS 43.23.015
Amendment history
Eff. 5/31/78, Register 66; am 12/26/80, Register 76; am 4/21/88, Register 106; am 10/1/98, Register 147; am 9/19/2020, Register 235
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