Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.10.210
Recovery of overpayments and protested payments
# (a)
The Department of Administration shall, with the approval of the attorney general and the
Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of
Revenue under protest and deposited in the treasury if
# (1)
the taxpayer recovers judgment against the Department of Revenue for the return of the tax; or
# (2)
in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if legal proceedings were prosecuted by the taxpayer.
# (b)
The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue, on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due.
# (c)
If the department and the attorney general determine that a licensee has paid a license tax and is prevented from using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the Department of Administration shall refund the amount of the license tax to the licensee.
Source: official source document (full Title 43 PDF)
In this chapter (19 sections)
- 43.10.010 · Attorney general to prosecute violation of revenue laws
- 43.10.015 · Bad checks
- 43.10.020 · Disposition of money collected from actions
- 43.10.030 · Distraint on property extended to all state revenue statutes
- 43.10.032 · Debt to state; enforcement
- 43.10.035 · Lien
- 43.10.037 · Accounting and disposition of fees
- 43.10.040 · Recording and filing of state tax liens
- 43.10.042 · Recording lien and certificate of discharge
- 43.10.045 · Suspension of licenses
- 43.10.050 · Contents of index
- 43.10.060 · Use as evidence
- 43.10.070 · Reciprocity in collection of taxes
- 43.10.080 · Definition of taxes
- 43.10.090 · Uniform Federal Tax Lien Registration Act
- 43.10.160 · Filing statement and tax bond with department
- 43.10.170 · Agent for service of process
- 43.10.180 · Proceedings against bond; intent of AS 43.10.160 -…
- 43.10.210 · Recovery of overpayments and protested payments