Alaska Statutes Title 43, Chapter 43.05, Article 04 - Tax Appeals

• Sec. 43.05.400 Office of Tax Appeals Established. [Repealed, Sec. 91 Ch 163 Sla 2004].
  Repealed or Renumbered
• Sec. 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...
• Sec. 43.05.410 Appointment; Term; Reappointment. [Repealed, Sec. 91 Ch 163 Sla 2004].
  Repealed or Renumbered
• Sec. 43.05.415 Removal. [Repealed, Sec. 91 Ch 163 Sla 2004].
  Repealed or Renumbered
• Sec. 43.05.420 Administration..
  (a) [Repealed, Sec. 91 ch 163 SLA 2004]. (b) In addition to qualifications under AS 44.64.040 , an administrative law judge who conducts a...
• Sec. 43.05.425 Qualifications; Code of Conduct. [Repealed, Sec. 91 Ch 163 Sla 2004].
  Repealed or Renumbered
• Sec. 43.05.430 Notice of Appeal From Informal Conference Decision.
  An appeal under the jurisdiction of the office is initiated by filing with the office, and serving upon the commissioner of revenue, a notice...
• Sec. 43.05.435 Scope and Standards for Decision.
  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...
• Sec. 43.05.440 Service of Documents.
  Service of documents required under AS 43.05.405 - 43.05.499 may be accomplished in any manner authorized under the Alaska Rules of Civil Procedure. If...
• Sec. 43.05.445 Discovery.
  (a) In an appeal under AS 43.05.405 , discovery may take place only under a plan for discovery approved by the administrative law judge....
• Sec. 43.05.450 Subpoenas.
  An administrative law judge may issue a subpoena to compel attendance of a witness or the production of a document or thing. A subpoena...
• Sec. 43.05.455 Formal Hearing.
  (a) At or before the formal hearing, a party may present argument and evidence relevant to the amount of the tax or penalty. The...
• Sec. 43.05.460 Enforcement.
  (a) The administrative law judge and each party is responsible for the efficient, just, and speedy conduct of the formal hearing. The administrative law...
• Sec. 43.05.465 Decision; Reconsideration; Finality.
  (a) Within 180 days after the record on the appeal is closed, the administrative law judge shall issue a decision in writing. The decision...
• Sec. 43.05.470 Public Proceedings and Records.
  (a) Records, proceedings, and decisions under AS 43.05.405 - 43.05.499 are confidential, except that the records, proceedings, and decisions become public records and open...
• Sec. 43.05.475 Consistency of Decisions.
  (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...
• Sec. 43.05.480 Judicial Review.
  (a) Judicial review by the superior court of a final administrative decision may be had by a party to the appeal under AS 43.05.405...
• Sec. 43.05.499 Definitions.
  In AS 43.05.405 - 43.05.499, unless the context otherwise requires,(1) "administrative law judge" means an administrative law judge employed or retained by the office;(2)...

Last modified: November 15, 2016