Title 43 — Revenue and Taxation

(a) At or before the formal hearing, a party may present argument and evidence relevant to the amount of the tax or penalty. The administrative law judge shall administer oaths and permit inquiry necessary to determine the proper amount of the tax or penalty. (b) Each party and w…

(a) The administrative law judge and each party is responsible for the efficient, just, and speedy conduct of the formal hearing. The administrative law judge may impose sanctions on the parties for failure to comply with a subpoena, an order respecting discovery, and any other m…

(a) Within 180 days after the record on the appeal is closed, the administrative law judge shall issue a decision in writing. The decision must contain a concise statement of reasons for the decision, including findings of fact and conclusions of law. In the decision, the adminis…

(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 to the public when the final administrative decision is issued and becomes final. (b) Upon a showing of good…

(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 legal precedent. (b) To promote consistency among legal determinations issued under AS 43.05.405 — 43.05.499, the chief administrative…

(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 — 43.05.499 by filing a notice of appeal in accordance with the applicable rules of court governing appeals to that court in civil matters. The noti…

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) “commissioner” means the commissioner of administration; (3) “department” means the Department of Administr…