Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.23.005 Eligibility.
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(a) An individual is eligible to receive one permanent fund dividend each year in an amount to be determined under AS 43.23.025 if the individual (1) applies to the department; (2) is a state resident on the date of application; (3) was a state resident during the entire qualifyi…
AS 43.23.008 Allowable absences.
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(a) Subject to (b) and (d) of this section, an otherwise eligible individual who is absent from the state during the qualifying year remains eligible for a current year permanent fund dividend if the individual was absent (1) receiving secondary or postsecondary education on a fu…
AS 43.23.010 Eligibility for permanent fund dividend. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.011 Application period.
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(a) An application for a permanent fund dividend shall be filed during the period that begins January 1 and ends March 31 of that dividend year. (b) An otherwise eligible individual may apply for a current year dividend after March 31 of that year if the individual was eligible d…
AS 43.23.015 Application and proof of eligibility.
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(a) The commissioner shall adopt regulations under the Administrative Procedure Act (AS 44.62) for determining the eligibility of individuals for permanent fund dividends. The commissioner may require an individual to provide proof of eligibility, and the commissioner may use oth…
AS 43.23.016 Voter registration. [Renumbered as AS 43.23.101.]
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[Repealed or reserved.]
AS 43.23.017 Applicant information confidential. [Renumbered as AS 43.23.110.]
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[Repealed or reserved.]
AS 43.23.020 Proof of eligibility. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.021 Delayed payment of certain dividends.
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(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…
AS 43.23.025 Amount of dividend.
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(a) By October 1 of each year, the commissioner shall determine the value of each permanent fund dividend for that year by (1) determining the total amount available for dividend payments, which equals (A) the amount of income of the Alaska permanent fund transferred to the divid…
AS 43.23.028 Public notice.
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(a) By October 1 of each year, the commissioner shall give public notice of the value of each permanent fund dividend for that year and notice of the information required to be disclosed under (3) of this subsection. In addition, the stub attached to each individual dividend disb…
AS 43.23.030 Amount of dividend. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.033 Subpoena power. [Renumbered as AS 43.23.260.]
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[Repealed or reserved.]
AS 43.23.035 Penalties and enforcement. [Renumbered as AS 43.23.270.]
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Article 2. Administration.
AS 43.23.040 Penalties and enforcement. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.045 Dividend fund.
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(a) The dividend fund is established as a separate fund in the state treasury. The dividend fund shall be administered by the commissioner and shall be invested by the commissioner in the same manner as provided in AS 37.10.070. (b) [Repealed, § 29 ch 134 SLA 1992.] (c) [Repealed…
AS 43.23.048 Restorative justice account.
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(a) The restorative justice account is created as a separate account in the dividend fund. The commissioner shall transfer from the dividend fund to the restorative justice account each fiscal year an amount equal to the amount that would have been paid during the previous fiscal…
AS 43.23.050 Dividend fund established. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.055 Duties of the department.
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The department shall (1) annually pay permanent fund dividends from the dividend fund; (2) subject to AS 43.23.011 and (8) of this section, adopt regulations under AS 44.62 (Administrative Procedure Act) that establish procedures and time limits for claiming a permanent fund divi…
AS 43.23.060 Duties of the department. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.062 Contributions from dividends. [Renumbered as AS 43.23.130.]
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[Repealed or reserved.]
AS 43.23.065 Exemption of and levy on permanent fund dividends. [Renumbered as AS 43.23.140.]
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[Repealed or reserved.]
AS 43.23.066 Claims on reimbursement for court-ordered treatment. [Renumbered as AS 43.23.150.]
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[Repealed or reserved.]
AS 43.23.067 Claims of defaulted education loans. [Renumbered as AS 43.23.160.]
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[Repealed or reserved.]
AS 43.23.068 Claims on defaulted public assistance overpayment. [Renumbered as AS 43.23.170.]
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[Repealed or reserved.]
AS 43.23.069 Assignments. [Renumbered as AS 43.23.200.]
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[Repealed or reserved.]
AS 43.23.070 Exemption of permanent fund dividends. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.071 Fees for processing claims and assignments. [Renumbered as AS 43.23.210.]
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[Repealed or reserved.]
AS 43.23.072 Claims for amounts owed under the Alaska Employment Security Act. [Renumbered as AS 43.23.180.]
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[Repealed or reserved.]
AS 43.23.073 Claims of the University of Alaska. [Renumbered as AS 43.23.190.]
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[Repealed or reserved.]
AS 43.23.075 Eligibility for public assistance. [Renumbered as AS 43.23.240.]
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[Repealed or reserved.]
AS 43.23.080 Eligibility for state public assistance payments. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.085 Eligibility for state programs. [Renumbered as AS 43.23.250.]
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[Repealed or reserved.]
AS 43.23.090 Tax exemption. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.095 Definitions. [Renumbered as AS 43.23.295.]
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[Repealed or reserved.]
AS 43.23.100 Definitions. [Repealed, § 22 ch 102 SLA 1982.]
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[Repealed or reserved.]
AS 43.23.101 Voter registration.
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[Repealed or reserved.]
AS 43.23.110 Applicant information confidential.
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(a) Except as provided in (c) of this section, information on each permanent fund dividend application, except the applicant's name, is confidential. The department may only release information that is confidential under this section (1) to a local, state, or federal government a…
AS 43.23.130 Contributions from dividends.
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(a) Notwithstanding AS 43.23.200, the Department of Revenue shall prepare the electronic Alaska permanent fund dividend application to allow an applicant who files electronically to direct that money be subtracted from the dividend payment and contributed to the crime victim comp…
AS 43.23.140 Exemption of and levy on permanent fund dividends.
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(a) Except as provided in (b) of this section, 20 percent of the annual permanent fund dividend payable to an individual is exempt from levy, execution, garnishment, attachment, or any other remedy for the collection of debt. No other exemption applies to a dividend. Notwithstand…
AS 43.23.150 Claims on reimbursement for court-ordered treatment.
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(a) AS 09.38 does not apply to permanent fund dividends taken under AS 47.12.155(c). Notwithstanding AS 09.35, execution on a dividend claimed under AS 47.12.155(c) is accomplished by delivering a certified claim to the department containing the following information: (1) the nam…
AS 43.23.160 Claims of defaulted education loans.
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(a) AS 09.38 does not apply to a permanent fund dividend taken under AS 14.43.145. Notwithstanding AS 09.35, the Alaska Commission on Postsecondary Education may take a permanent fund dividend under AS 14.43.145 by delivering a claim to the department certifying the following inf…
AS 43.23.170 Claims on defaulted public assistance overpayment.
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(a) AS 09.38 does not apply to permanent fund dividends taken under AS 47.05.080(b). Notwithstanding AS 09.35, execution on a dividend claimed under AS 47.05.080(b) is accomplished by delivering a certified claim to the department containing the following information: (1) the nam…
AS 43.23.180 Claims for amounts owed under the Alaska Employment Security Act.
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(a) AS 09.38 does not apply to permanent fund dividends taken by the Department of Labor and Workforce Development for a claim for payment of money owed under AS 23.20 (Alaska Employment Security Act). Notwithstanding AS 09.35, execution on a dividend claimed under this section i…
AS 43.23.190 Claims of the University of Alaska.
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(a) AS 09.38 does not apply to a permanent fund dividend taken under AS 14.40.251. Notwithstanding AS 09.35, the University of Alaska may take a permanent fund dividend under AS 14.40.251 by delivering a claim to the department certifying the following information: (1) the name a…
AS 43.23.200 Assignments.
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(a) Except as provided in (b) of this section, a person eligible to receive a permanent fund dividend may not assign the right to the dividend. An attempted assignment of the right to receive a permanent fund dividend is against public policy and is void. (b) A person may assign …
AS 43.23.210 Fees for processing claims and assignments.
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Article 4. Dividend Raffle. The department shall by regulation adopted under AS 44.62 (Administrative Procedure Act) establish fees for processing claims on dividends received by the department under AS 43.23.140, 43.23.160, or 43.23.180 and for processing assignments of dividend…
AS 43.23.220 Education endowment fund.
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(a) The education endowment fund is established as a separate account in the general fund. The fund consists of appropriations from (1) donations to the fund under AS 43.23.230(b); (2) transfers to the fund under AS 43.23.230(a); (3) interest earned on the fund; and (4) any other…
AS 43.23.230 Dividend raffle fund; dividend donations to the dividend raffle fund; drawing.
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Article 5. Relationship to other Programs. (a) The dividend raffle fund is established as an account in the general fund. The commissioner shall manage the fund. Interest and other income received on money in the fund shall be separately accounted for and shall be appropriated to…
AS 43.23.240 Eligibility for public assistance.
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(a) In determining the eligibility of an individual under a public assistance program administered by the Department of Health in which eligibility for assistance is based on financial need, the Department of Health may not consider a permanent fund dividend as income or resource…