reglab/housing_qa huggingface dataset:
AK Stat § 43.05.455 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.455. Formal hearing.

(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 witness shall be present during the formal hearing, except that (1) with the consent of the taxpayer, the administrative law judge may conduct all or part of the hearing by telephone, audio or video teleconference, or other electronic medium; and (2) with the consent of the parties and the administrative law judge, all or part of the hearing may be conducted through correspondence. (c) The taxpayer bears the burden of proof on questions of fact by a preponderance of the evidence unless a different standard of proof has been set by law for a particular question. (d) The formal hearing before the administrative law judge is not required to be conducted with strict adherence to the Alaska Rules of Evidence. Relevant evidence must be admitted if it is probative of a material fact in controversy. Irrelevant and unduly repetitious evidence shall be excluded. Hearsay evidence is admissible if it is the kind of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existence of a common law or statutory rule that makes improper the admission of the evidence over objection in a civil action. Oral evidence may be taken only on oath or affirmation. The rules of privilege are effective to the same extent that they are recognized in a civil action in the courts of this state, except that relevant documents and other material items that are public records under AS 40.25.100 - 40.25.295 shall be admissible. (e) The administrative law judge shall make a record of the proceedings of the appeal, including recordation of the proceedings of a formal hearing by electronic or stenographic means. (f) The administrative law judge may grant exceptions to the requirements of this section in the interest of justice.
AK Stat § 43.05.460 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.460. Enforcement.

(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 matter regarding conduct of the appeal. In imposing sanctions, the administrative law judge shall be guided by the practices of the courts of this state in imposing sanctions for similar offenses in civil proceedings. (b) The administrative law judge may (1) remand the matter for consideration of material new information or material information withheld by a party; (2) prohibit a party from introducing information previously withheld without good cause, and any other evidence dependent upon the information; (3) enter an order, upon a showing of good cause, (A) barring a designated claim or defense; (B) striking part or all of a pleading of a party; or (C) dismissing part or all of the appeal; or (4) grant any other relief that the administrative law judge considers appropriate. (c) In addition to the remedies of (a) and (b) of this section, a party may seek enforcement of a subpoena or other order of an administrative law judge by the superior court under AS 44.62.590.
AK Stat § 43.05.465 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.465. Decision; reconsideration; finality.

(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 administrative law judge may grant relief, provide remedies, and issue any order that is appropriate. The administrative law judge shall serve each party in the case with a copy of the decision. Unless reconsideration is ordered under (c) of this section, the decision under this subsection is the final administrative decision. (b) A party may request reconsideration of a decision issued under (a) of this section within 30 days after the date of service shown in the certificate of service of the decision. The request must state specific grounds for reconsideration. Reconsideration may be granted if, in reaching the decision, the administrative law judge has (1) overlooked, misapplied, or failed to consider a statute, regulation, court or administrative decision, or legal principle directly controlling; (2) overlooked or misconceived some material fact or proposition of law; (3) misconceived a material question in the case; or (4) applied law in the ruling that has subsequently changed. (c) The administrative law judge may issue an order for reconsideration of all or part of the decision upon request of a party. Reconsideration is based on the record, unless the administrative law judge allows additional evidence and argument. A hearing on reconsideration at which additional evidence or argument is offered or received is subject to the procedures applicable to a hearing under AS 43.05.455. (d) The power to order reconsideration expires 60 days after the date of service, as shown on the certificate of service, of a decision issued under (a) of this section. If the administrative law judge does not issue an order for reconsideration within the time allowed for ordering reconsideration, a motion for reconsideration is considered denied. (e) Within 60 days after the close of the record on reconsideration, the administrative law judge shall issue a written decision upon reconsideration. The administrative law judge shall serve each party in the case with a copy of the decision upon reconsideration. The decision upon reconsideration is the final administrative decision. (f) A final administrative decision becomes final either on the date (1) 60 days after the date of service of a decision issued under (a) of this section if an order for reconsideration is not issued; or (2) the decision upon reconsideration is served, as shown by the certificate of service executed by the administrative law judge under (e) of this section.
AK Stat § 43.05.470 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.470. Public proceedings and records.

(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 cause, an administrative law judge shall issue a protective order requiring that specified parts of the records, proceeding, or decision shall be kept confidential in a particular appeal. If a protective order is issued, the final administrative decision shall be made public after redacting by deletion or substitution of information as required by the protective order. (c) The department, in consultation with the chief administrative law judge, shall maintain, index, and make available for public inspection the final administrative decisions, proceedings, and records of the office made public under this section.
AK Stat § 43.05.475 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.475. Consistency of decisions.

(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 law judge may review and circulate among the other administrative law judges the drafts of formal decisions, decisions upon reconsideration, and other legal opinions of the other administrative law judges in the office. The drafts are confidential documents and are not subject to disclosure under AS 40.25.100 - 40.25.295 or this chapter.
AK Stat § 43.05.480 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.480. Judicial review.

(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 notice of appeal shall be filed within 30 days after an administrative decision becomes final under AS 43.05.465. The right to judicial review under this subsection is not affected by the failure to seek reconsideration before the administrative law judge. (b) The amount due must be paid or refunded within 30 days after the date that the final administrative decision becomes final under AS 43.05.465. In place of payment of the amount due, a taxpayer who has appealed a final administrative decision may file a bond with the court or otherwise obtain relief from payment in accordance with the Alaska Rules of Appellate Procedure. (c) Appeals under this section are reviewed under AS 44.62.560 and 44.62.570. (d) If, after the appeal is heard, it appears that the final administrative decision was correct, the court shall affirm the decision. If the final administrative decision is incorrect, the court shall determine the amount due. If the taxpayer is entitled to a refund, the court shall order the repayment and the Department of Revenue shall pay the amount due and attach a certified copy of the judgment to the payment. If the court determines that the taxpayer owes an additional amount, the court shall order the payment and the taxpayer shall pay the amount due and attach a certified copy of the judgment to the payment. Any payment required under this subsection shall be paid by the 30th day following the expiration of the time within which an appeal from the superior court decision may be filed, unless the party appealing files a bond or otherwise obtains relief from payment in accordance with the Alaska Rules of Appellate Procedure.
AK Stat § 43.05.499 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.499. Definitions.

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 Administration; (4) “discovery” means the use of subpoenas, subpoenas duces tecum, interrogatories, requests for production, requests for admission, depositions, and other methods of civil procedure by which one party to an action may discover information within the knowledge and control of another person; (5) “legislative history” means the documents of the legislature recording the background and events, including draft bills, correspondence and memoranda, committee reports, tapes and transcripts of hearings, and tapes and transcripts of floor debate concerning consideration of a bill; (6) “office” means office of administrative hearings (AS 44.64); (7) “party” means the Department of Revenue or the taxpayer; (8) “proceeding” means only a proceeding under the jurisdiction of the office; (9) “subpoena” means a command to appear at a certain time and place to testify, or to appear at a certain time and place to produce books, papers, and other things, and testify; (10) “tax” means a tax described in AS 43.05.405, including a seafood marketing assessment under AS 16.51; (11) “taxpayer” means a person required to pay a tax, including a person required to pay a seafood marketing assessment under AS 16.51.
AK Stat § 43.10.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.010. Attorney general to prosecute violation of revenue laws.

(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 the services of attorneys to assist in the collection of revenue where it is necessary to prosecute an action for the collection of the revenue or make efforts to collect revenue outside the state. The commissioner may compensate the attorneys on a direct fee or contingent fee basis at a rate that the commissioner considers fair and reasonable. If the compensation is for a direct fee the commissioner shall pay for the services from the proper appropriation for the Department of Revenue.
AK Stat § 43.10.015 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.015. Bad checks.

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 sum of $10 or an amount equal to one percent of the amount of the check or money order, whichever is greater. This penalty is in addition to other penalties provided by law and is applicable each time the check or money order is presented to the department or the department is requested by the person tendering the check or money order to present it to the payor. This section does not apply if the person tendered the check in good faith and with reasonable cause to believe that it would be duly paid.
AK Stat § 43.10.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.020. Disposition of money collected from actions.

All money derived from civil and criminal actions growing out of state revenue laws shall be deposited in the general fund.
AK Stat § 43.10.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.030. Distraint on property extended to all state revenue statutes.

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.
AK Stat § 43.10.032 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.032. Debt to state; enforcement.

(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 (4) the interest, penalty, additional amount or addition to a tax that has been erroneously refunded. (b) A debt under (a) of this section may be (1) collected by lien foreclosure; or (2) recovered in a civil action brought by the state.
AK Stat § 43.10.035 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.035. Lien.

(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 property and right to property, real or personal, belonging to that person. (b) Unless specifically provided otherwise by law, the lien imposed by this section arises at the time the assessment is made and continues until the amount assessed is paid or a judgment against the taxpayer arising out of the liability is satisfied.
AK Stat § 43.10.042 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.042. Recording lien and certificate of discharge.

(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, regardless of the date the liens are recorded, a lien arising out of a tax due under AS 43.56 and 43.75, including the penalties and interest on the tax, is a lien prior, paramount, and superior to all other liens, mortgages, hypothecations, conveyances, and assignments, upon all the real and personal property of the person liable for the tax, and upon all the real and personal property used with the permission of the owner to carry on the business that is subject to the tax. (b) AS 40.19.040 applies to a notice of state tax lien and documents relating to a state tax lien as well as to a notice of federal lien and documents relating to a federal lien.
AK Stat § 43.10.045 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.045. Suspension of licenses.

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, together with interest and penalties, is paid in full.
AK Stat § 43.10.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 1. Legal Actions and Liens.|Sec. 43.10.060. Use as evidence.

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.
AK Stat § 43.10.070 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 2. Reciprocity.|Sec. 43.10.070. Reciprocity in collection of taxes.

(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 territory may bring action in the courts of this state for the collection of their taxes. The certificate of the secretary of state of the other state or territory that the officials have the authority to collect the taxes sought to be collected by the action is conclusive proof of that authority. (b) The attorney general may bring action in the courts of other states or territories to collect taxes due the state.
AK Stat § 43.10.080 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 2. Reciprocity.|Sec. 43.10.080. Definition of taxes.

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 licensing statute; (3) interest charges lawfully added to the tax liability which constitutes the subject of the action.
AK Stat § 43.10.170 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 3. Service of Process on Nonresident Businesses.|Sec. 43.10.170. Agent for service of process.

(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 commissioner of commerce, community, and economic development the agent upon whom all original process may be served in any action or legal proceeding resulting from the taxpayer's failure or neglect to pay state taxes or license fees, and agreeing that service of the original process against the nonresident taxpayer is of the same effect as if personally served on the nonresident taxpayer in the state. (b) The service of process shall be made by leaving a copy with the commissioner of commerce, community, and economic development. If legal action is instituted against the nonresident taxpayer, the commissioner of commerce, community, and economic development shall immediately notify the nonresident by sending a copy of the process by registered letter to the last known address of the taxpayer. (c) If a nonresident taxpayer fails to appoint the commissioner of commerce, community, and economic development as agent for service of process, service may nevertheless be made upon the commissioner of commerce, community, and economic development, who shall then transmit a copy of the process by registered mail to the last known address of the taxpayer, and this service is binding to the same effect as if personally served on the nonresident taxpayer in the state.
AK Stat § 43.10.210 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 10. Enforcement and Collection of Taxes|Article 4. Refunds of Taxes and License Fees.|Sec. 43.10.210. Recovery of overpayments and protested payments.

(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 against the Department of Revenue for the return of the tax; or (2) in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if legal proceedings were prosecuted by the taxpayer. (b) The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue, on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due. (c) If the department and the attorney general determine that a licensee has paid a license tax and is prevented from using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the Department of Administration shall refund the amount of the license tax to the licensee.