The administrative law judge shall hear all questions de novo under AS 43.05.405 - 43.05.499. The administrative law judge shall
(1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof;
(2) resolve a question of law in the exercise of the independent judgment of the administrative law judge;
(3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.
Section: Previous 43.05.400 43.05.405 43.05.410 43.05.415 43.05.420 43.05.425 43.05.430 43.05.435 43.05.440 43.05.445 43.05.450 43.05.455 43.05.460 43.05.465 43.05.470 NextLast modified: November 15, 2016