Credit and refund claims

# (a)

Except as provided in AS 43.20.021, a claim for credit or refund of a tax under this title for which a taxpayer is required to file a return or pay a tax may be filed by the taxpayer

# (1)

before the later of

(A) three years from the time the return was filed; or

(B) two years from the time the tax was paid; or

# (2)

within two years from the time the tax was paid, if no return was filed.

# (b)

If the department and the taxpayer have consented to extend the period for assessment of tax as provided in AS 43.05.260(c)(3), a tax refund claim may be filed at any time before the expiration of the period agreed upon.

# (c)

A taxpayer who has filed a return, paid the full amount due on the return, and made a claim under this section may, without exhausting administrative remedies, file an action in superior court to recover on the claim if the sole ground for appeal is that a tax statute is

# (1)

violative of the United States Constitution;

# (2)

violative of the state constitution; or

# (3)

preempted by federal statute, regulation, or treaty.

# (d)

An action may not be brought under (c) of this section if

# (1)

there is a dispute of material fact;

# (2)

a factual record is necessary to decide the appeal;

# (3)

development of a factual record will render it unnecessary to reach a question of constitutional law or federal preemption; or

# (4)

the taxpayer challenges the assessment of the tax on a ground other than one listed in (c) of this section.