Alaska Administrative Code — Title 15 (Revenue)

15 AAC 23.133

Application for a prior year dividend

Official textakleg.govlast amended May 22, 201615 subsections

# (a)

Except as provided in (b) - (e) of this section, application for a prior year dividend will be denied by the department.

# (b)

An individual who has reached majority, or who is an emancipated minor, may apply to the department for a prior year dividend if

# (1)

the individual had not reached majority by the end of the application period for the dividend year for which the individual is applying;

# (2)

a complete application was not filed by an eligible sponsor on the individual's behalf, was not timely filed, or, solely as a result of competing applications being filed, was not paid;
and

# (3)

the individual would have qualified for a dividend had an eligible sponsor applied on the individual's behalf during the pertinent dividend year.

# (c)

An individual who qualifies under (b) of this section must file, before the individual reaches 20 years of age, an application prescribed by the department.

# (d)

If an individual was disabled, as defined in AS 43.23.295, during the application period of the prior year and, as a result of the disability, did not timely file an application, that individual or an authorized representative may submit an application for the prior year dividend.
A certification from a licensed health care provider must be provided with the disabled individual's application. The certification from a licensed health care provider must include

# (1)

confirmation that the individual was disabled on March 31 of the dividend year for which the individual is applying; and

# (2)

a statement explaining why the disability prevented the applicant from timely filing an application during the application period of the dividend year for which the individual is applying.

# (e)

Except for extraordinary circumstances as determined by the department, an application for an individual who qualifies under (d) of this section must be filed within one year after the end of the application period pertaining to the dividend for which the individual is applying.

# (f)

Repealed 5/22/2016.

# (g)

A representative of the Department of Family and Community Services may file an application for a child who was in that department's custody when the prior year's application was due, but on whose behalf an application was not filed. The application must be filed within one year from the end of the prior year's dividend application period.

# (h)

If a representative of the Department of Administration, office of public advocacy failed to apply for a dividend for an individual who was a ward of the agency on December 31 of the prior qualifying year, and the department does not have a timely filed application on file for the individual, a representative of the office of public advocacy may submit an application on the individual's behalf for the prior year's dividend.

# (i)

Except for extraordinary circumstances as determined by the department, an application for an individual who qualifies under (h) of this section for the prior year's dividend may be filed only by a Department of Administration, office of public advocacy representative and must be filed within one year after the end of the prior year's dividend application period.

# (j)

For the purposes of this section, "licensed health care provider" means a person licensed in this state or another state of the United States to provide health care services.
(Eff. 1/1/93, Register 124; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2005, Register 172; am 1/1/2008, Register 184; am 5/22/2016, Register 218) Statutory Authority:
Authority:
AS 43.23.005 AS 43.23.015 AS 43.23.055
Editor's note:
As of Register 171 (October 2004), and acting under AS 44.62.125(b)(6) and sec. 12, ch. 107, SLA 2004, the regulations attorney made technical changes to reflect the name change of the child support enforcement agency to the child support services agency made by sec. 1, ch. 107, SLA 2004.
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 23.133(d), so that a cross-reference to former AS 43.23.095 now refers to the renumbered statute, AS 43.23.295.
Effective July 1, 2022, Executive Order 121 split the former Department of Health and Social Services into the Department of Health and the Department of Family and Community Services. As of Register 242 (July 2022), the regulations attorney made a conforming technical revision under sec. 138, E.O. 121 and AS 44.62.125(b)(6), to 15 AAC 23.133.

Amendment history

Eff. 1/1/93, Register 124; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2005, Register 172; am 1/1/2008, Register 184; am 5/22/2016, Register 218

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

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