Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.23.021
Delayed payment of certain dividends
# (a)
Notwithstanding other provisions regarding the payment of permanent fund dividends, if an individual is required to register as a sex offender or child kidnapper under AS 12.63 and has not registered or has not completed the required periodic verifications or notices required under AS 12.63, payment of the dividend for that individual shall be delayed.
# (b)
If payment of a dividend is delayed, the department shall notify the individual in writing of the delayed payment status, explain the requirements of this section, and request proof of registration and compliance with the verifications and notices required under AS 12.63. The dividend may not be paid unless, within one year after the notification, the department determines that the individual has registered and is in compliance with the verifications and notices required under AS 12.63.
# (c)
The permanent fund dividend of an individual for whom payment has been delayed, but that remains payable under (b) of this section, is subject to levy, execution, garnishment, attachment, or any other remedy for the collection of debt. The department shall immediately pay that dividend, or the portion of it that has been claimed by a debtor, as provided in AS 43.23.140 -43.23.170.
# (d)
If an individual for whom payment of a permanent fund dividend has been delayed but remains payable under (b) of this section dies before the dividend is paid or payable, the department shall pay the dividend to a personal representative of the individual's estate.
# (e)
The department shall include notice with the dividend application form of the requirements of
(a) and (b) of this section.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.23.005 · Eligibility
- 43.23.008 · Allowable absences
- 43.23.010 · Eligibility for permanent fund dividend
- 43.23.011 · Application period
- 43.23.015 · Application and proof of eligibility
- 43.23.016 · Voter registration
- 43.23.017 · Applicant information confidential
- 43.23.020 · Proof of eligibility
- 43.23.021 · Delayed payment of certain dividends
- 43.23.025 · Amount of dividend
- 43.23.028 · Public notice
- 43.23.030 · Amount of dividend
- 43.23.033 · Subpoena power
- 43.23.035 · Penalties and enforcement
- 43.23.040 · Penalties and enforcement
- 43.23.045 · Dividend fund
- 43.23.048 · Restorative justice account
- 43.23.050 · Dividend fund established
- 43.23.055 · Duties of the department
- 43.23.060 · Duties of the department
- 43.23.062 · Contributions from dividends
- 43.23.065 · Exemption of and levy on permanent fund dividends
- 43.23.066 · Claims on reimbursement for court-ordered treatment
- 43.23.067 · Claims of defaulted education loans
- 43.23.068 · Claims on defaulted public assistance overpayment
- 43.23.069 · Assignments
- 43.23.070 · Exemption of permanent fund dividends
- 43.23.071 · Fees for processing claims and assignments
- 43.23.072 · Claims for amounts owed under the Alaska Employment…
- 43.23.073 · Claims of the University of Alaska
- 43.23.075 · Eligibility for public assistance
- 43.23.080 · Eligibility for state public assistance payments
- 43.23.085 · Eligibility for state programs
- 43.23.090 · Tax exemption
- 43.23.095 · Definitions
- 43.23.100 · Definitions
- 43.23.101 · Voter registration
- 43.23.110 · Applicant information confidential
- 43.23.130 · Contributions from dividends
- 43.23.140 · Exemption of and levy on permanent fund dividends