Section 15 AAC 05.001 - Application of 15 AAC 05.001 - 15 AAC 05.050The 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 and appeals under AS 43.05.405 - 43.05.499;(2) permanent fund dividend matters under AS 43.23.005 - 43.23.295 and under sec. 19, ch. 102, SLA 1982, unless 15 AAC 05.001 - 15 AAC 05.050 are inconsistent with the procedural provisions of 2 AAC 64 or 15 AAC 23; the provisions of 15 AAC 05.001 - 15 AAC 05.050 do not apply to an appeal that is subject to AS 43.23.130(i) and 15 AAC 23.340; and(3) child support matters under AS 25.25.101-25.25.903 and AS 25.27.010-25.27.900, unless 15 AAC 05.001 - 15 AAC 05.050 are inconsistent with the procedural provisions of AS 25.25, AS 25.27, and 15 AAC 125.Eff. 12/26/80, Register 76; am 7/1/82, Register 83; am 5/12/83, Register 86; am 4/21/88, Register 106; am 10/1/98, Register 147; am 1/1/2009, Register 188; am 9/19/2020, Register 235, October 2020Authority:AS 25.27.020
AS 43.05.010
AS 43.05.080
AS 43.23.015