Alaska Administrative Code

The department will not provide grant money to a grant recipient until the grant recipient enters into a written agreement with the department. The agreement must include the following terms: (1) all the terms as set out in AS 18.65.670(d)(1) - (4); and (2) a provision by which t…

(a) In each community or village that maintains a village public safety officer, a grant recipient shall ensure that the village public safety officer has (1) office space; (2) a telephone, facsimile, or cellular service that includes long distance service; and (3) a facility to …

A grant recipient may use grant money to acquire, improve, or maintain facilities for a village public safety officer or employ such officers for a village only after the village, through its governing body, enters into a written agreement with the grant recipient. The agreement …

(a) The department may terminate a grant in whole or in part to a grant recipient before the end of the grant period if the grant recipient(1) fails to comply with a provision of (A) this chapter or with state or federal law; or (B) an agreement relating to the village public off…

(a) A grant recipient may not use grant money to employ an applicant as a village public safety officer unless the applicant(1) meets the criteria as set out in AS 18.65.672; (2) receives a physical examination from a licensed physician, advanced practice registered nurse, or phy…

Notes 13 AAC 96.090 Eff. 8/18/95, Register 135; repealed 2/4/2024, Register 249, April 2024 Authority:AS 18.65.670

A village public safety officer basic training program must provide public safety related instruction as required by AS 18.65.676. Notes 13 AAC 96.100 Eff. 8/18/95, Register 135; am 2/4/2024, Register 249, April 2024 Authority:AS 18.65.670 AS 18.65.676

Notes 13 AAC 96.105 Eff. 8/18/95, Register 135; repealed 2/4/2024, Register 249, April 2024 Authority:AS 18.65.670

Notes 13 AAC 96.110 Eff. 8/18/95, Register 135; repealed 2/4/2024, Register 249, April 2024 Authority:AS 18.65.670

Notes 13 AAC 96.120 Eff. 8/18/95, Register 135; repealed 2/4/2024, Register 249, April 2024 Authority:AS 18.65.670

In this chapter, unless the context requires otherwise, (1) "department" means the Department of Public Safety; (2) "governing body" means the elected city council, IRA council, traditional council, or elders council that the state recognizes as having governmental functions and …

The provisions of 15 AAC 05.001 - 15 AAC 05.050 govern the procedures for all hearings relating to (1) tax, tax credit, and license fee matters under AS 43 except objections to assessments made under AS 43.56 which are within the jurisdiction of the State Assessment Review Board …

(a)An appeal is initiated by filing a request for appeal. For the purpose of this section, "request for appeal" includes a request for a formal hearing under AS 25.25 and AS 25.27, but does not include a request for an administrative review under 15 AAC 125.118, 15 AAC 125.216, 1…

(a) Upon receipt of a written request for appeal under 15 AAC 05.010 requesting an informal conference, an appeals officer will promptly schedule the informal conference. If the appeal concerns a permanent fund dividend denial, the request must be accompanied by the $25 appeal fe…

In a child support matter under AS 25.25 or AS 25.27, an administrative review will be conducted in accordance with the procedures set out in 15 AAC 125. The review officer's decision issued under 15 AAC 125.118, 15 AAC 125.121, 15 AAC 125.125, 15 AAC 125.222, 15 AAC 125.226, 15 …

(a) The department will hold a formal hearing if a request for a formal hearing conforming to the requirements of 15 AAC 05.010(a) is filed. If a request for a formal hearing follows an informal conference, it must be filed within 30 days after the date the informal conference de…

(a) A party to a formal hearing may, within 10 days after the decision of the hearing officer is mailed to the party, file with the commissioner a written motion for reconsideration of that decision. The motion must state specific grounds for relief and, if mailed, be addressed: …

A person who disagrees with and wishes to appeal the final administrative decision of the department must within 30 days after the date the decision is mailed to the party, file an appeal with the superior court. Notes 15 AAC 05.040 Eff. 5/31/78, Register 66; am 12/26/80, Registe…

(a) If the department fails to act on a refund claim within six months from the date of filing the claim, the taxpayer may file a protest under 15 AAC 05.010. A protest filed under this section must include the date the claim was filed and the fact that the taxpayer has not recei…

(a) The civil penalty under AS 43.05.220 will not be imposed if the taxpayer shows reasonable cause for delay in filing the return or paying the tax. (b) A taxpayer who wishes to avoid the penalty established by AS 43.05.220 for failure to file a tax return or pay a tax must make…

(a) A failure-to-file penalty will be added to a tax at the rate of five percent for each 30-day period or fraction of a 30-day period during which the taxpayer fails to file at the time or times required by law or regulation a return or report as required by AS 43, unless it is …

(a) A negligence-or-intentional-disregard penalty will, in the department's discretion, be assessed in addition to a penalty for failure to file, failure to pay, or civil fraud. (b) If it is determined by the department that a tax deficiency or part of a tax deficiency is due to …

(a) A civil fraud penalty may be assessed in addition to a penalty for failure to file, failure to pay, negligence, or intentional disregard. (b) If it is determined by the department that a tax deficiency or part of a tax deficiency is due to fraud, then a penalty will be added …

The penalties provided in 15 AAC 05.210 - 15 AAC 05.230 will, in the department's discretion, be imposed on the taxpayer even if the return or report was prepared by an agent or employee of the taxpayer. Notes 15 AAC 05.240 Eff. 7/1/81, Register 78 Authority:AS 43.05.080 AS 43.05…

(a) Department representatives will, in their discretion, disclose confidential information obtained from a taxpayer in an audit or investigation of another taxpayer under AS 43.55, if the information is relevant to a sale, exchange, disposition, or netback valuation of oil or ga…

For tax credit certificates issued under AS 43.55.023 or 43.55.025 purchased by the department after December 31, 2015 and before January 1, 2017, the department shall make public by April 30, 2017 the information authorized under AS 43.05.230(l) Notes 15 AAC 05.255 Eff. 3/1/2017…

(a) Except as otherwise provided in AS 43.55.075, the amount of tax must be assessed within three years after the return is filed. The date of assessment is the date on which a written notice to the taxpayer is issued that specifies that this is a notice and demand for payment. T…

(a) A payment in an amount less than the amounts prescribed in (b)(1) and (2) of this section may be made by check in the manner prescribed in (c) of this section, by wire transfer or ACH credit transaction in the manner prescribed in (e) of this section, by an ACH debit transact…

In addition to the methods of payment prescribed by 15 AAC 05.310, the department may accept credit cards as a method of payment for license and permit fees, taxes, interest, penalties, and for repayment of permanent fund dividends. Notes 15 AAC 05.320 Eff. 3/30/85, Register 93; …

(a) Except as otherwise provided in (e) of this section, AS 43.55.020(g) and (h) and 15 AAC 55.830, the quarterly interest rate applicable to a delinquent tax or overpayment of a tax under AS 43 on or after January 1, 2014, and before January 1, 2018, is the interest rate under A…

The following provisions apply retroactively to January 1, 2017: (1)15 AAC 05.255; (2)15 AAC 05.330(e), as the provisions of that subsection read on December 31, 2017. Notes 15 AAC 05.340 Eff. 3/1/2017, Register 221, April 2017; am 1/1/2018,Register 224, January 2018 Authority:AS…

Notes 15 AAC 10.010 Eff. 6/21/78, Register 66 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 10.020 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 10.030 Eff. 6/12/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 10.035 Eff. 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 10.040 Eff. 6/21/78, Register 66 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 10.050 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 10.060 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 10.070 Eff. 6/21/78, Register 66; am 5/16/81, Register 78 ; repealed 9/20/2020,Register 235, October 2020

Notes 15 AAC 105.010 Eff. 9/7/60, Register 2; am 11/6/76, Register 60; am 12/31/82, Register 84; am 10/1/88, Register 107; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most rece…

Notes 15 AAC 105.015 Eff. 12/31/82, Register 84; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will …

Notes 15 AAC 105.020 Eff. 9/7/60, Register 2; am 10/1/88, Register 107; repealed 7/30/94, Register 131 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More co…

Notes 15 AAC 105.030 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.040 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.050 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.060 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 105.070 Repealed 10/1/88. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…