Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.05.475
Consistency of decisions
Official textakleg.gov
# (a)
As to questions of law, a final administrative decision issued under AS 43.05.405 -
43.05.499, unless reversed or overruled, has the force of legal precedent.
# (b)
To promote consistency among legal determinations issued under AS 43.05.405 -
43.05.499, the chief administrative law judge may review and circulate among the other administrative law judges the drafts of formal decisions, decisions upon reconsideration, and other legal opinions of the other administrative law judges in the office. The drafts are confidential documents and are not subject to disclosure under AS 40.25.100 - 40.25.295 or this chapter.
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