Allowable absences

# (a)

Except as provided in AS 43.23.005(c), an individual who has never been physically present in Alaska may not claim an allowable absence under AS 43.23.008.

# (b)

An individual who was absent from Alaska for more than 180 days is not eligible for a dividend if the individual

# (1)

was not a state resident for at least 180 days immediately before departure from
Alaska;

# (2)

repealed 1/1/2000.

# (c)

For purposes of

# (1)

AS 43.23.008(a)(1), receiving secondary or postsecondary education on a full-time basis means enrollment and attendance in good standing as a full-time student where participation requires absence from this state

(A) at an academic institution for any of the 7th - 12th grades consistent with (d) of this section;

(B) for the purpose of pursuing a vocational certificate, associate, baccalaureate, or graduate degree, as a full-time student at a college, university, junior or community college, or postsecondary vocational institution accredited by an accrediting agency that the United States Secretary of Education recognizes under 34 C.F.R. Part 602, or full-time participation in an internship program if the internship is required by the college or university as part of the student's academic program; for the purposes of this subparagraph, an individual in the last academic year before graduation who was carrying enough credits to graduate, but fewer than full-time credits for any one term, semester, or quarter, is considered to have been a full-time student at that time; or

(C) for the purpose of pursuing a vocational certificate, associate, baccalaureate, or graduate degree, as a full-time student

(i) at a Title IV institution recognized under 20 U.S.C. 1001 - 1155 (The
Higher Education Act of 1965) and 34 C.F.R., Part 600; or

(ii) at a non-accredited college or university if students attending the college or university may qualify as eligible to receive a student loan from Nellie Mae, or if the college or university's credits or degrees are accepted by at least three Title IV institutions recognized under 20 U.S.C. 1001 - 1155 (the Higher Education Act of 1965) and 34 C.F.R., Part 600;

(D) for the purposes of completing an internship or residency program at a hospital or medical clinic;

# (2)

AS 43.23.008(a)(2), receiving vocational, professional, or other specific education on a full-time basis means attending a program for which, as determined by the Alaska Commission on Postsecondary Education, a comparable program is not reasonably available in the state; the out-of-state program must be at an educational institution eligible to participate in financial aid programs administered by the Alaska Commission on Postsecondary Education.

# (d)

An individual clearly demonstrates that the primary reason for the individual's absence is to obtain a secondary education by living at a boarding school while attending grades 7 - 12 at an out-of-state institution. An individual who lives with an ineligible parent or ineligible permanent legal guardian while attending an out-of-state institution has not demonstrated that the primary reason for the individual's absence is to obtain a secondary education.

# (e)

Repealed 10/8/94.

# (f)

Repealed 1/1/2014.

# (g)

Repealed 1/1/2014.

# (h)

Repealed 1/1/2014.

# (i)

Repealed 1/1/2000.

# (j)

The department will count whole days when determining the number of days an individual was absent from Alaska. The department will count the day an individual arrives or returns to Alaska as a day absent unless the individual previously left Alaska that same day. The department will count the day an individual leaves Alaska as a day an individual was in Alaska, unless the individual previously arrived or returned to Alaska that same day.

# (k)

Repealed 1/1/2014.

# (l)

For the purposes of AS 43.23.008(a)(15), the department will consider an individual to be allowably absent only for periods of time during which the absent individual is verifiably training or competing as a member of the United States Olympic Team or a United States national team. The sport must be recognized and approved by the International Olympic Committee.
(Eff. 1/1/93, Register 124; am 6/26/93, Register 126; am 12/24/93, Register 128; am 10/8/94, Register 131; am 11/20/96, Register 140; am 4/18/97, Register 142; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2003, Register 164; am 5/9/2003, Register 166; am 1/1/2005, Register 172; am 1/1/2008, Register 184; am 1/1/2010, Register 192;
am 1/1/2011, Register 196; am 1/1/2014, Register 208; am 5/22/2016, Register 218)
Statutory Authority:
Authority:
AS 43.23.005 AS 43.23.015 AS 43.23.295
AS 43.23.008 AS 43.23.055
Editor's note:
As of Register 151 (October 1999), the regulations attorney made technical revisions under AS 44.62.125(b)(6) to reflect the name change of the Department of Education to the Department of Education and Early Development made by ch. 58, SLA 1999, and the corresponding title change of the commissioner of education.
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 the authority citation that follows 15 AAC 23.163, so that the citation to former AS 43.23.095 now refers to the renumbered statute, AS 43.23.295.