Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.05.405
Jurisdiction
The office has original jurisdiction to hear formal appeals from informal conference decisions of the Department of Revenue under AS 43.05.240. Appeal to the office may be taken only from an informal conference decision under AS 43.05.240. AS 44.64.060 does not apply to an administrative hearing under the jurisdiction of the office under this section. Jurisdiction of the office under this section is limited to, and AS 43.05.405 - 43.05.499 and AS 44.64.070 apply to and govern, an administrative appeal regarding
# (1)
electric and telephone cooperative taxes under AS 10.25;
# (2)
a seafood marketing assessment under AS 16.51;
# (3)
all taxes levied under AS 43, except the property tax assessed under AS 43.56; and
# (4)
any other taxes administered by the Department of Revenue.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.05.130 · Penalty
- 43.05.140 · Bond of commissioner
- 43.05.150 · Collection of state money
- 43.05.170 · Payment and negotiability of warrants
- 43.05.180 · Accounting for state funds
- 43.05.190 · Embezzlement
- 43.05.200 · Application for and receipt of funds due from United States
- 43.05.210 · Funds received under the Federal Mineral Leasing Act
- 43.05.220 · Civil penalties
- 43.05.225 · Interest
- 43.05.230 · Disclosure of tax returns and reports
- 43.05.240 · Taxpayer remedies
- 43.05.241 · Administrative appeal
- 43.05.242 · Judicial appeal challenging validity of tax
- 43.05.245 · Assessment and collection of tax, penalties, and interest
- 43.05.250 · Payment of taxes
- 43.05.255 · Definition
- 43.05.260 · Limitation on assessment
- 43.05.270 · Collection after assessment
- 43.05.275 · Credit and refund claims
- 43.05.280 · Interest on overpayments
- 43.05.290 · Criminal penalties
- 43.05.400 · Office of tax appeals established
- 43.05.405 · Jurisdiction
- 43.05.410 · Appointment; term; reappointment
- 43.05.415 · Removal
- 43.05.420 · Administration
- 43.05.425 · Qualifications; code of conduct
- 43.05.430 · Notice of appeal from informal conference decision
- 43.05.435 · Scope and standards for decision
- 43.05.440 · Service of documents
- 43.05.445 · Discovery
- 43.05.450 · Subpoenas
- 43.05.455 · Formal hearing
- 43.05.460 · Enforcement
- 43.05.465 · Decision; reconsideration; finality
- 43.05.470 · Public proceedings and records
- 43.05.475 · Consistency of decisions
- 43.05.480 · Judicial review
- 43.05.499 · Definitions