Alaska Administrative Code — Title 15 (Revenue)
15 AAC 23.340
Contribution list appeals
# (a)
No later than August 1 of the qualifying year, the department will issue written notice of the department's decision relating to an application of an educational organization, community foundation, or charitable organization to appear in the contribution list of beneficiary organizations authorized by AS 43.23.130 as a part of the online permanent fund dividend application form. The department will send the decision by electronic mail or facsimile transmission to the organization. To appeal from that decision, the organization must submit its appeal in writing, and the department must receive the appeal within 15 days after the date of the notice of the department's decision. The organization's authorized representative must sign the appeal.
# (b)
The appeal must contain a complete explanation for the basis of the appeal, including a detailed statement of the factual and legal basis of the issues, copies of the documents on which the appellant intends to rely, and a statement of the remedy requested. The appeal must provide the address of the organization or the organization's representative to whom any notice or decision concerning the appeal is to be mailed or delivered. The appeal must indicate whether an evidentiary hearing is requested. If an evidentiary hearing is requested, the appeal must include a statement of the facts alleged to be in dispute.
# (c)
In accordance with AS 44.64.060, the department will refer an appeal for which an administrative hearing is requested to the Office of Administrative Hearings. The department will request a fast-track hearing under 2 AAC 64.210 and expedited proceedings for proposals for action under AS 44.64.060(e) so that a proposed decision will be ready for final action by the department within 45 days after receiving the appeal, or by October 1 of the qualifying year, whichever is earlier.
# (d)
The decision on the appeal is a final administrative decision of the department that may be appealed to the superior court under the Alaska Rules of Appellate Procedure.
(Eff. 1/1/2009, Register 188)
Statutory Authority:
Authority:
AS 43.23.060 AS 43.23.130
Editor's note:
In 2018 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.23.062 as AS 43.23.130.
As of Register 229 (April 2019), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to 15 AAC 23.340(a), so that the cross-reference to former AS 43.23.062 now refers to the renumbered statute, AS 43.23.130. In addition, the regulations attorney made a conforming technical revision to the authority citation that follows 15 AAC 23.340, so that the citation to former AS 43.23.062 now refers to the renumbered statute, AS 43.23.130.
Amendment history
Eff. 1/1/2009, Register 188
Source: official source document (full AAC Title 15 PDF)
In this chapter (40 sections)
- 23.140 · Child state resident
- 23.143 · Establishing and maintaining Alaska residency
- 23.145 · Applications generally for 1990 and subsequent years
- 23.150 · Allowable absences
- 23.153 · Eligibility of aliens
- 23.154 · Eligibility of aliens
- 23.155 · Child's application for 1990 and subsequent years
- 23.160 · Applications generally
- 23.163 · Allowable absences
- 23.165 · Disabled, incompetent, or other adult application for 1990 and
- 23.170 · Child's application
- 23.173 · Proof of eligibility
- 23.175 · Allowable absence for 1990 and subsequent years
- 23.180 · Disabled, incompetent, or other adult application
- 23.183 · Individuals identified as incarcerated for certain offenses
- 23.185 · Proof of eligibility for 1990 and subsequent years
- 23.190 · Proof of eligibility
- 23.193 · Payment of dividends to individuals identified as…
- 23.200 · Determinations of amount of dividend and method of making
- 23.203 · Assignments
- 23.210 · Attachments
- 23.213 · Attachments
- 23.220 · Assignments
- 23.223 · Payment of dividends
- 23.233 · Disallowance of claims and recovery of assessments
- 23.240 · Disallowance of claims and recovery
- 23.243 · Interest
- 23.250 · Disclosure
- 23.253 · Disclosure
- 23.263 · Fees and fines
- 23.300 · Definitions
- 23.310 · Application for beneficiary organization
- 23.320 · Withdrawal or change of contribution
- 23.330 · Authorized notification of contributions
- 23.340 · Contribution list appeals
- 23.350 · Payment of contributions
- 23.360 · Permanent fund dividend donations for educational purposes and…
- 23.370 · Permanent fund dividend raffle procedures
- 23.990 · Definitions
- 23.993 · Definitions