Alaska Administrative Code — Title 15 (Revenue)
15 AAC 23.370
Permanent fund dividend raffle procedures
# (a)
The commissioner will conduct the permanent fund dividend raffle not later than January 31 each year. The department will provide public notice of the date, time, and location of the drawing on the Alaska Online Public Notice System (AS 44.62.175) at least 15 days before the drawing is scheduled to occur.
# (b)
The commissioner will appoint a certified public accountant to serve as the auditor for the dividend raffle. The auditor shall witness the raffle drawing and certify in writing, within a reasonable time after the raffle is completed, the department's compliance with the procedures set out under this section. As the witness to the raffle drawing, the auditor shall
# (1)
watch as printed tickets are placed in the dividend raffle drawing container;
# (2)
accompany the printed tickets to the location of the dividend raffle draw;
# (3)
watch the drawing occur; and
# (4)
accompany the printed tickets being returned to the department.
# (c)
After all appropriated donations are deposited into the dividend raffle fund, at least two department employees shall together generate a consecutively numbered table of dividend raffle tickets, representing one ticket for each entry into the raffle. The table must include the name of each entrant, a ticket number, and the permanent fund dividend applicant locator number. The completed table must be used to print dividend raffle tickets for each entry. A raffle ticket must contain on its face the same information contained in the table. The auditor appointed under this section shall inspect and compare the table with the printed tickets and confirm that
# (1)
the dividend raffle tickets are numbered consecutively;
# (2)
the number of entries in the completed table is equal to the number of printed tickets;
and
# (3)
a random comparison of information on a ticket and in the table corresponds.
# (d)
In the presence of the auditor, the department employees who generated the table shall place the printed raffle tickets into a container designated for the permanent fund raffle drawing.
The auditor shall accompany the container to the location of the dividend raffle drawing.
# (e)
At the time and location of the drawing, the commissioner or a designee will announce to the public the amount of each prize and make available the calculation for each amount. After sharing this information, a person who is not an employee of the department or the auditor appointed under this section may draw the winning raffle tickets. Tickets must be shown to the raffle auditor before the names are read aloud.
# (f)
After the winning tickets are drawn, the container must be secured and returned to the department. Remaining tickets must be stored and retained as a public record. Winning tickets must be stored separately and also retained as a public record. Within a reasonable time after the drawing occurs, the department will post on the department's website
# (1)
the amount of each prize and the calculation for each amount;
# (2)
the names on the winning tickets;
# (3)
the procedure followed under this section; and
# (4)
the auditor's certification of compliance with these procedures.
# (g)
The department will provide the prize amount awarded to the winners of the raffle drawing within a reasonable time after the drawing occurs.
(Eff. 12/25/2020, Register 236)
Statutory Authority:
Authority:
AS 43.23.055 AS 43.23.220 AS 43.23.230
Amendment history
Eff. 12/25/2020, Register 236
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