Alaska Administrative Code — Title 15 (Revenue)

15 AAC 23.233

Disallowance of claims and recovery of assessments

Official textakleg.govlast amended Jan 01, 200213 subsections

# (a)

The department will, in its discretion, recover a dividend payment from the individual who received a payment or from the individual who applied on behalf of another individual, and, in the case of multiple payments made to another individual, from any individual who applied for and received one of the multiple payments if the department determines that

# (1)

an individual was not qualified to apply on behalf of another individual;

# (2)

the other individual was not eligible for the dividend; or

# (3)

more than one payment was made on behalf of the other individual.

# (b)

If an individual who applies for a dividend on behalf of another becomes subject to the forfeiture provision of AS 43.23.270, that individual forfeits not only the dividend payment that was wrongfully claimed on behalf of another, but also forfeits all dividends that the individual has received in the past and all dividends for which the individual would otherwise be eligible in the future.

# (c)

The department will not assess a previously paid ineligible individual if the individual's application or the individual's sponsor's application was either previously reviewed by the department's review unit and approved for payment, or was paid upon appeal, as long as

# (1)

the individual did not attempt to defraud the state;

# (2)

no significant previously undisclosed facts come to light;

# (3)

the application was complete with no relevant questions unanswered; and

# (4)

the only reason the sponsored individual was ineligible was due to the ineligibility of the sponsor.

# (d)

The department will withhold payment of a dividend of an individual if the department is holding a valid unpaid prior year assessment against that individual and the individual has not exhausted all appeal rights.

# (e)

The department will offset an assessment against a dividend of an individual if the individual has exhausted all appeal rights. A late appeal from an individual does not stay collection.

# (f)

A payment on an assessment for a disallowed dividend will be applied first to the unpaid balance of the assessment for the disallowed dividend and next to any accumulated interest.
(Eff. 1/1/93, Register 124; am 1/1/2000, Register 152; am 1/1/2002, Register 160)
Statutory Authority:
Authority:
AS 43.23.055 AS 43.23.140 AS 43.23.270
Editor's note:
In 2018 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.23.035 as AS 43.23.270 and renumbered former AS 43.23.065 as AS 43.23.140.
As of Register 229 (April 2019), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to 15 AAC 23.233(b), so that the cross-reference to former AS 43.23.035 now refers to the renumbered statute, AS 43.23.270. In addition, the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 23.233, so that the citation to former AS 43.23.035 now refers to the renumbered statute, AS 43.23.270, and the citation to former AS 43.23.065 now refers to AS 43.23.140.

Amendment history

Eff. 1/1/93, Register 124; am 1/1/2000, Register 152; am 1/1/2002, Register 160

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

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