Definitions

# (a)

In this chapter, unless otherwise indicated,

# (1)

"abode" means one's home or place of dwelling;

# (2)

"adult" means an individual who has reached 18 years of age, which is the age of majority under AS 25.20.010, or who is under 18 years of age but because of marriage has reached the age of majority under AS 25.20.020;

# (3)

"authorized representative"

(A) means an adult who has a sufficiently significant personal relationship with a child or another adult whom the department is satisfied that the person is applying for the dividend payment for the benefit of the child or the adult;

(B) includes an official of a public agency or a private institution;

(C) does not include an individual who receives compensation, including all or a portion of the dividend, to sponsor a child or adult to receive the dividend under 15 AAC 23.113(c)(1)(D);

# (4)

"child" means an individual who has not reached the age of majority under AS
25.20.010 or 25.20.020;

# (5)

"department" means the Department of Revenue;

# (6)

"dividend" means a permanent fund dividend;

# (7)

"dividend year" means the calendar year in which the dividend is declared;

# (8)

"emancipated minor" means an individual under the age of 18 years who has been declared emancipated by the superior court of this state under AS 09.55.590, or by a court of another jurisdiction under procedures granting the individual the equivalent status;

# (9)

"legal guardian" means a guardian or conservator appointed by the court under AS
13.26.035, 13.26.045, 13.26.095, 13.26.112, 13.26.116, 13.26.210, or similar provisions of law of Alaska or another jurisdiction;

# (10)

"month" means a calendar month;

# (11)

"qualifying year" means the calendar year immediately preceding the dividend year;

# (12)

"resident" means a state resident as defined by AS 43.23.295(7);

# (13)

repealed 1/1/99;

# (14)

"serving as an employee of the state of Alaska" means active compensated employment in the executive, legislative, or judicial branch of state government or the University of Alaska; the phrase does not include employment by a political subdivision of the state of Alaska;

# (15)

"incarcerated" means confined in a facility or setting under a court order for a conviction to restrain an individual's movement and freedom, including a prison, jail, other penal institution, half-way house, hospital, medical facility, treatment facility, or a furlough to a non-penal setting monitored by an electronic device for the purpose of monitoring the individual's movements;

# (16)

"financial institution" means a bank, savings bank, savings and loan association, credit union, securities broker-dealer, or other institution determined by the department to be an eligible depository;

# (17)

"process" means the procedure of collecting information and documents in order to ensure that an application is complete and upon which a non-discretionary decision to pay or deny can be based according to statutory criteria;

# (18)

"review" means the procedure subsequent to processing in which an otherwise complete application is required to undergo further inquiry and examination to determine whether an applicant, in fact, meets all applicable eligibility criteria;

# (19)

"life-threatening" means any condition that the attending physician indicates in writing is life-threatening in the physician's opinion;

# (20)

"sibling" means one of two or more individuals having at least one parent in common, and includes step-relationships;

# (21)

"terminally ill" means any condition that the attending physician indicates in writing is a terminally ill condition in the physician's opinion;

# (22)

"personal information" has the meaning given that term in AS 44.99.350;

# (23)

"governmental agencies" means entities of the

(A) federal government; or

(B) state or of a political subdivision of the state, including

(i) an agency, a board or commission, the University of Alaska, a public authority or corporation, a municipality, a school district, and other governmental units of the state or a political subdivision of the state; and

(ii) entities of the court system or the legislative branch of state government;

# (24)

"postmarked" means that an official cancellation stamp has been placed by the
United States Postal Service, or the postal service of a foreign country, that records the date and place of mailing;

# (25)

"signed" means either to sign by hand or by using an electronic signature function;

# (26)

"in writing" means on paper or electronically;

# (27)

"agent organization" means the entity that the department selects under AS
43.23.130(g) to implement and operate the contribution program for beneficiary organizations;

# (28)

"beneficiary organization" means

(A) each campus of the University of Alaska;

(B) each other educational organization, community foundation, or charitable organization that the department determines to be eligible under AS 43.23.130(c) and (d) to receive a contribution deducted from a dividend payable to an individual;

# (29)

"educational organization" does not include the campuses of the University of
Alaska.

# (30)

"minor parent" means a parent who

(A) has not reached the age of majority under AS 25.20.010 or 25.20.020; and

(B) is not an emancipated minor;

# (31)

"substitute sponsor" means a person or agency otherwise qualifying as a sponsor under 15 AAC 23.113(c)(1), and who replaces the child's original sponsor due to the original sponsor's ineligibility as a sponsor.

# (b)

For the purposes of AS 43.23.005(a) and this chapter, "date of application" means the date on which an application for a dividend is

# (1)

timely filed under 15 AAC 23.103(a); or

# (2)

timely delivered under 15 AAC 23.103(g).

# (c)

For the purposes of AS 43.23.008(a), "disabled dependent" means an individual who is claimed as a dependent for Internal Revenue Service purposes by an eligible resident, and whose physical or mental impairment prevents the individual from living independently, if a written statement to that effect is submitted to the department by a licensed physician or medical practitioner.

# (d)

For the purposes of AS 43.23.015(b), "furnish an application form" means to provide the prescribed application form

# (1)

on the department's website;

# (2)

by mail to an individual who requests it; and

# (3)

at public locations to be described on the department's website.

# (e)

In AS 43.23.130(b) and this chapter, "geographic location" means the city or cities in this state in which a beneficiary organization has a physical address from where the organization operates and provides services.

# (f)

In AS 43.23.130(d)(8), "annual budget" means the amount listed as total revenue by a beneficiary organization that is

# (1)

required by law to file an Internal Revenue Service (IRS) Form 990, if the organization files an

(A) IRS Form 990 on Part 1, line 12; or

(B) IRS Form 990EZ, on Part 1, line 9;

# (2)

not required by law to file an IRS Form 990, on the organization's

(A) internal, unaudited financial statement if the organization does not conduct an audit; or

(B) audited financial statement.

# (g)

For purposes of AS 43.23.130 and this chapter, "provide services" means an activity or system of activities, other than solely providing funding or financial support, conducted by an educational organization or charitable organization.

# (h)

For purposes of AS 43.23.130(d)(7) and this chapter, "annual receipts" means net revenue, excluding in-kind and non-cash donations.
(Eff. 1/1/93, Register 124; am 12/24/93, Register 128; am 10/8/94, Register 131; am 8/24/95, Register 135; em am 11/20/96 - 3/19/97, Register 140; am 4/18/97, Register 142; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2003, Register 164; am 1/1/2005, Register 172;
am 1/1/2007, Register 180; am 1/1/2008, Register 184; am 1/1/2009, Register 188; am 4/24/2009, Register 190; am 6/5/2011, Register 198; am 1/1/2013, Register 204; am 5/22/2016, Register 218) Statutory Authority:
Authority:
AS 43.23.015 AS 43.23.130
AS 43.23.055 AS 43.23.295
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 and renumbered AS 43.23.095 as AS 43.23.295.
As of Register 229 (April 2019), the regulations attorney made conforming technical revisions under AS 44.62.125(b)(6), to a number of definitions in 15 AAC 23.993, so that cross-references to provisions of former AS 43.23.062 now refer to provisions of the renumbered statute, AS 43.23.130. The regulations attorney made a conforming technical revision to the definition of "resident" in 15 AAC 23.993(a), so that a cross-reference to AS 43.23.095(7) now refers to the renumbered statute, AS 43.23.295(7). In addition, the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 23.993, so that the citation to former AS 43.23.062 now refers to the renumbered statute, AS 43.23.130, and the citation to former AS 43.23.095 now refers to AS 43.23.295.