Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.05.455 Formal hearing.
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(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…
AS 43.05.460 Enforcement.
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(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…
AS 43.05.465 Decision; reconsideration; finality.
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(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…
AS 43.05.470 Public proceedings and records.
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(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…
AS 43.05.475 Consistency of decisions.
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(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…
AS 43.05.480 Judicial review.
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(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…
AS 43.05.499 Definitions.
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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…
AS 43.08.010 Borrowing in anticipation of revenues permitted.
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The commissioner is hereby authorized to borrow money on behalf of the state, when in the judgment of the commissioner it becomes necessary in order to meet appropriations for any fiscal year in anticipation of the collection of the revenues for that year. Money borrowed shall be…
AS 43.08.020 Issuance and payment of notes.
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The commissioner shall issue notes for the amounts borrowed in anticipation of the collection of revenues, direct or indirect, for that year. The notes issued by the commissioner under this chapter may be renewed from time to time but all such notes and renewals thereof and the i…
AS 43.08.030 Security and payment.
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Notes issued under this chapter shall, with interest thereon, be paid from revenues in anticipation of the collection of which the same were issued and the full faith, credit, resources, and taxing power of the state are hereby pledged to the payment. To further secure the paymen…
AS 43.08.035 Annual appropriation.
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(a) There is appropriated each fiscal year from the general fund the amount necessary for the payment of interest on revenue anticipation notes issued under this chapter when the term of those notes measured from the date of issuance to the date of first maturity does not exceed …
AS 43.08.040 Sale of notes.
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Notes authorized to be issued under this chapter shall be sold by the commissioner in the manner and at the price or prices as the commissioner shall determine, at either public or private sale; however, a note may not be sold at less than par and accrued interest.
AS 43.08.050 Execution of notes.
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Notes for money borrowed in anticipation of revenues shall be signed by the governor and countersigned by the lieutenant governor. The governor's signature may be a facsimile signature.
AS 43.08.060 Decision.
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The commissioner has discretion to determine the necessity for time, amount, and terms of such borrowing. The reasonable exercise of such discretion shall be final and conclusive.
AS 43.10.010 Attorney general to prosecute violation of revenue laws.
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(a) The attorney general shall prosecute every civil and criminal action growing out of state revenue laws. The costs of the action shall be paid out of the proper appropriation for the Department of Law. (b) The attorney general with the approval of the commissioner may retain t…
AS 43.10.015 Bad checks.
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If a check or money order is presented to the department in payment of any amount due, and is not paid when presented to the payor, there shall be paid as a penalty by the person who tendered the check or money order, upon notice and demand by the commissioner or a delegate, the …
AS 43.10.020 Disposition of money collected from actions.
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All money derived from civil and criminal actions growing out of state revenue laws shall be deposited in the general fund.
AS 43.10.030 Distraint on property extended to all state revenue statutes.
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The remedy of distraint on property, set out in AS 43.20.270, applies to all state revenue statutes existing or hereafter enacted for the collection of taxes and license fees.
AS 43.10.032 Debt to state; enforcement.
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(a) Each of the following is a debt to the state: (1) a tax levied under this title that is due and unpaid; (2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection; (3) a tax levied under this title that has been erroneously refunded; and (…
AS 43.10.035 Lien.
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(a) If a person who is liable to pay a tax or license fee under this title neglects or refuses to pay the tax or license fee after demand, the amount, including interest, additional amount, or assessable penalty, together with costs, is a lien in favor of the state upon all prope…
AS 43.10.037 Accounting and disposition of fees. [Repealed, § 28 ch 90 SLA 1991.]
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[Repealed or reserved.]
AS 43.10.040 Recording and filing of state tax liens. [Repealed, § 45 ch 113 SLA 1980.]
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[Repealed or reserved.]
AS 43.10.042 Recording lien and certificate of discharge.
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(a) A lien imposed under AS 43.10.010 — 43.10.060 is not valid as against a mortgagee or other lien holder, pledgee, purchaser, or judgment creditor until notice of it is recorded in the records of the recording district where the property subject to the lien is situated. However…
AS 43.10.045 Suspension of licenses.
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In addition to the other penalties imposed in this title, if a person who is authorized to conduct a business by a license issued under the laws of the state fails to pay a tax levied under this title, the license of the person is suspended until the tax imposed by this title, to…
AS 43.10.050 Contents of index. [Repealed, § 45 ch 113 SLA 1980.]
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[Repealed or reserved.]
AS 43.10.060 Use as evidence.
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Article 2. Reciprocity. The recording of a state tax lien certified by the recorder is evidence in all courts in the state and has the same effect as the original.
AS 43.10.070 Reciprocity in collection of taxes.
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(a) The courts of the state shall recognize and enforce the liability for taxes lawfully imposed by the laws of every state or territory which extends a like comity in respect to the liability for taxes lawfully imposed by the laws of this state. The officials of a state or terri…
AS 43.10.080 Definition of taxes.
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In AS 43.10.070, “taxes” includes (1) tax and license assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise; (2) penalties lawfully imposed under a taxing or licen…
AS 43.10.090 Secs. 43.10.090 — 43.10.150. Uniform Federal Tax Lien Registration Act. [Repealed, § 43 ch 161 SLA 1988. For current law see, AS 40.19.]
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Article 3. Service of Process on Nonresident Businesses.
AS 43.10.160 Filing statement and tax bond with department. [Repealed, § 2 ch 93 SLA 1997.]
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[Repealed or reserved.]
AS 43.10.170 Agent for service of process.
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(a) Every nonresident person shall, as a condition precedent to severing or taking resources or transacting or doing business in the state, file with the commissioner of commerce, community, and economic development a duly executed and notarized instrument appointing the commissi…
AS 43.10.180 Secs. 43.10.180 — 43.10.200. Proceedings against bond; intent of AS 43.10.160 — 43.10.200; penalties. [Repealed, § 2 ch 93 SLA 1997.]
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Article 4. Refunds of Taxes and License Fees.
AS 43.10.210 Recovery of overpayments and protested payments.
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(a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury if (1) the taxpayer recovers judgment agains…
AS 43.18.010 Secs. 43.18.010 — 43.18.045. State aid to local governments. [Repealed, § 11 ch 155 SLA 1980. For current law, see AS 29.60.]
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[Repealed or reserved.]
AS 43.18.050 Specific expenditures. [Repealed, § 3 ch 265 SLA 1976.]
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[Repealed or reserved.]
AS 43.18.100 Secs. 43.18.100 — 43.18.135. [Renumbered as AS 14.11.100 — 14.11.135.]
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[Repealed or reserved.]
AS 43.18.300 [Renumbered as AS 29.89.110.]
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[Repealed or reserved.]
AS 43.18.400 Secs. 43.18.400 — 43.18.460. [Renumbered as AS 05.35.010 — 05.35.070.]
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[Repealed or reserved.]
AS 43.18.500 [Renumbered as AS 44.33.401 — 44.33.417.]
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[Repealed or reserved.]
AS 43.19.010 Compact.
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The Multistate Tax Compact is hereby enacted into law and entered into with all jurisdictions legally joining in it, in the form substantially as follows: The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpay…
AS 43.19.020 Commissioner of revenue to represent department.
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(a) The commissioner shall represent this state on the Multistate Tax Commission. (b) The member representing this state on the multistate commission may be represented by an alternate designated by the commissioner.
AS 43.19.030 Consulting committee.
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The governor shall appoint a consulting committee consisting of three persons who are representative of subdivisions affected or likely to be affected by the Multistate Tax Compact, none of whom may be members of the legislature. The member of the commission representing this sta…
AS 43.19.040 Advisory committee.
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There is established the Multistate Tax Compact Advisory Committee composed of the member of the Multistate Tax Commission representing this state, any alternate designated by the member, the attorney general or the designee of the attorney general, the members of the consulting …
AS 43.19.050 Interstate audits.
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[Repealed or reserved.]
AS 43.20.010 Tax on individuals, fiduciaries, and corporations. [Repealed, § 13 ch 70 SLA 1975.]
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[Repealed or reserved.]
AS 43.20.011 Tax on corporations.
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(a) [Repealed, § 10 ch 1 SSSLA 1980.] (b) [Repealed, § 10 ch 1 SSSLA 1980.] (c) [Repealed, § 10 ch 1 SSSLA 1980.] (d) [Repealed, § 10 ch 1 SSSLA 1980.] (e) There is imposed for each taxable year upon the entire taxable income of every corporation derived from sources within the s…
AS 43.20.012 Limitation on application of chapter; credits.
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(a) The tax imposed by this chapter does not apply to (1) an individual; (2) a fiduciary; (3) the income received by a regional association qualified under AS 16.10.380 or nonprofit corporation holding a hatchery permit under AS 16.10.400 from the sale of salmon or salmon eggs un…
AS 43.20.013 Individual tax credits.
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(a) A resident individual is entitled to a tax credit not to exceed $100 for (1) a contribution made in a calendar year to a person or organization for use exclusively (A) for a political campaign for a candidate for (i) President or Vice President of the United States, whether o…
AS 43.20.014 Income tax education credit. [See delayed repeal note.]
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(a) A taxpayer is allowed a credit against the tax due under this chapter for (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alask…
AS 43.20.015 Individual tax credit. [Repealed, § 10 ch 1 SSSLA 1980.]
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[Repealed or reserved.]