reglab/housing_qa huggingface dataset:
AK Stat § 43.56.110 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.110. Appeal to the department.

(a) An owner of taxable property or a municipality receiving an assessment notice may object to the assessment by advising the department in writing of the objections to the assessment within 20 days of the effective date of the notice. (b) The department shall provide by regulation for notices of appeals to interested persons and municipalities. (c) Following an objection the department may adjust the assessment and the assessment roll. An adjustment based on an objection from an owner of taxable property or a municipality shall be made within 30 days of the effective date of the notice of assessment.
AK Stat § 43.56.120 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.120. Appeal to the board.

(a) After a ruling by the department on an appeal made under AS 43.56.110, the owner or a municipality may further appeal to the board. The appeal must be filed in writing within 50 days of the effective date of the notice of assessment. (b) The board shall provide by regulation for notices of appeals to interested persons and municipalities.
AK Stat § 43.56.130 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.130. Hearings of the board.

(a) The board shall hear appeals filed under AS 43.56.120(a). (b) A majority of the board constitutes a quorum required to transact business. (c) The board shall provide by regulation for notices of hearings to interested persons and municipalities. (d) If an appellant fails to appear at the hearing, the board may proceed with the hearing in the absence of the appellant. (e) The appellant bears the burden of proof at the hearing. (f) The only grounds for adjustment of assessed value is proof of unequal, excessive, or improper valuation or valuation not determined in accordance with the standards set out in this chapter, based on facts stated in a written appeal timely filed or proved at the hearing. (g) The board shall certify its determinations to the department within seven days of the hearing. (h) [Repealed, § 5 ch 107 SLA 1976.] (i) An owner or municipality may appeal to the superior court for, and is entitled to, trial de novo of the board's action.
AK Stat § 43.56.135 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.135. Certification.

No later than June 1 of each year, the department shall certify the final assessment roll and mail to the owner of the taxable property or an authorized agent a statement of the amount of tax due.
AK Stat § 43.56.140 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.140. Supplementary assessment rolls.

The department shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll.
AK Stat § 43.56.150 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.150. Collection and deposit.

(a) The tax levied by AS 43.56.010(a) is payable to the department on or before June 30 of the taxable year. (b) The department may provide for voluntary prepayment and for payment by installments. (c) The tax levied under AS 43.56.010(a), interest and penalties collected with respect to this levy shall be deposited in the general fund.
AK Stat § 43.56.160 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.160. Interest and penalty.

When the tax levied by AS 43.56.010(a) becomes delinquent, a penalty of 10 percent shall be added. Before January 1, 2014, interest on the delinquent taxes, exclusive of penalty, shall be assessed at a rate of eight percent a year. On and after January 1, 2014, interest on the delinquent taxes, exclusive of penalty, shall be assessed at the rate specified in AS 43.05.225.
AK Stat § 43.56.180 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.180. Remedy.

The remedy of distraint of property set out in AS 43.20.270 applies to the tax levied by AS 43.56.010(a). However, only property subject to the tax may be distrained.
AK Stat § 43.56.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.200. Regulations.

The board and the department may adopt regulations under AS 44.62 (Administrative Procedure Act) as appropriate to carry out their respective duties under this chapter.
AK Stat § 43.60.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 60. Excise Tax on Alcoholic Beverages|Sec. 43.60.010. Alcoholic beverage tax.

(a) Except as provided in (c) of this section, every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer who sells alcoholic beverages in the state or who consigns shipments of alcoholic beverages into the state, whether or not the alcoholic beverages are brewed, distilled, bottled, or manufactured in the state, shall pay on all malt beverages (alcoholic content of one percent or more by volume), wines, and hard or distilled alcoholic beverages, the following taxes: (1) malt beverages at the rate of $1.07 a gallon or fraction of a gallon; (2) cider with at least 0.5 percent alcohol by volume but not more than seven percent alcohol by volume, at the rate of $1.07 a gallon or fraction of a gallon; (3) wine or other beverages, other than beverages described in (1) or (2) of this subsection, of 21 percent alcohol by volume or less, at the rate of $2.50 a gallon or fraction of a gallon; and (4) other beverages having a content of more than 21 percent alcohol by volume at the rate of $12.80 a gallon. (b) [Repealed, § 3 ch 235 SLA 1976.]  (c) A brewer shall pay a tax at the rate of 35 cents a gallon on sales of the first 60,000 barrels of beer sold in the state each fiscal year beginning July 1, 2001, for beer produced in the United States if the producing brewery meets the qualifications of 26 U.S.C. 5051(a)(2). To qualify for the tax rate under this subsection, the brewer must file with the department a copy of an Alcohol and Tobacco Tax and Trade Bureau acknowledged copy of the brewer's notice of intent to pay reduced rate of tax required under 27 C.F.R. 25.167 for the calendar year in which the fiscal year begins for which the partial exemption is sought. If proof of eligibility is not received by the department before June 1, the tax rate under this subsection does not apply until the first day of the second month after the month the notice is received by the department. For purposes of applying this subsection, a barrel of beer may contain not more than 31 gallons.
AK Stat § 43.60.011 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 60. Excise Tax on Alcoholic Beverages|Sec. 43.60.011. Consigned beverage inventories.

The tax imposed in AS 43.60.010 may not be levied on consigned shipments of alcoholic beverages into the state if the consignments are to state licensed bonded warehouses in this state until the alcoholic beverage is removed from the warehouse for sale or consignment to retailers.
AK Stat § 43.60.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 60. Excise Tax on Alcoholic Beverages|Sec. 43.60.020. Monthly statement and payments.

(a) Each brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other consignor shall submit a report to the department on or before the last day of each calendar month. The report must contain an account of the alcoholic beverages sold or consigned to buyers or consignees in the state during the preceding month, setting out (1) the total number of gallons, including fractional gallons sold or consigned; (2) the names and Alaska address of each buyer and consignee; and (3) the gallonage of each kind of beverage sold or consigned to the respective buyers or consignees. (b) The brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other consignor shall pay monthly to the department, all taxes, computed at the rates prescribed in this chapter, on the respective total quantities of the classes of beverage sold or consigned during the preceding month. The monthly return shall be filed and the tax paid on or before the last day of each month to cover the preceding month. (c) [Repealed, § 1 ch 72 SLA 1971.] (d) [Repealed, § 1 ch 72 SLA 1971.] (e) [Repealed, § 1 ch 72 SLA 1971.]
AK Stat § 43.60.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 60. Excise Tax on Alcoholic Beverages|Sec. 43.60.050. Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund.

(a) The alcohol and other drug abuse treatment and prevention fund is established in the general fund. The Department of Administration shall separately account for 50 percent of the tax collected under AS 43.60.010 and deposit it into the alcohol and other drug abuse treatment and prevention fund. (b) The legislature may use the annual estimated balance in the fund to make appropriations to the Department of Health and Social Services to establish and maintain programs for the prevention and treatment of alcoholism, drug abuse, and misuse of hazardous volatile materials and substances by inhalant abusers under AS 47.37.030. (c) Nothing in this section creates a dedicated fund.
AK Stat § 43.61.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 61. Excise Tax on Marijuana|Sec. 43.61.010. Marijuana tax.

(a) An excise tax is imposed on the sale or transfer of marijuana from a marijuana cultivation facility to a retail marijuana store or marijuana product manufacturing facility. Every marijuana cultivation facility shall pay an excise tax at the rate of $50 per ounce, or proportionate part thereof, on marijuana that is sold or transferred from a marijuana cultivation facility to a retail marijuana store or marijuana product manufacturing facility. (b) The department may exempt certain parts of the marijuana plant from the excise tax described in (a) of this section or may establish a rate lower than $50 per ounce for certain parts of the marijuana plant. (c) The recidivism reduction fund is established in the general fund. The Department of Administration shall separately account for 50 percent of the tax collected under this section and deposit it into the recidivism reduction fund. (d) The legislature may use the annual estimated balance in the recidivism reduction fund to make appropriations to the Department of Corrections, the Department of Health and Social Services, or the Department of Public Safety for recidivism reduction programs. (e) Nothing in this section creates a dedicated fund. (f) The marijuana education and treatment fund is established in the general fund. In addition to the accounting under (c) of this section, the Department of Administration shall separately account for 25 percent of the tax collected under this section and deposit it into the marijuana education and treatment fund. The Department of Administration shall deposit interest earned on the fund into the general fund. Money in the fund does not lapse. The legislature may use the annual estimated balance in the fund to make appropriations to the Department of Health and Social Services for the comprehensive marijuana use education and treatment program established under AS 44.29.020(a)(17).
AK Stat § 43.61.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 61. Excise Tax on Marijuana|Sec. 43.61.020. Monthly statement and payments.

(a) Each marijuana cultivation facility shall send a statement by mail or electronically to the department on or before the last day of each calendar month. The statement must contain an account of the amount of marijuana sold or transferred to retail marijuana stores and marijuana product manufacturing facilities in the state during the preceding month, setting out (1) the total number of ounces, including fractional ounces, sold or transferred; (2) the names and Alaska address of each buyer and transferee; and (3) the weight of marijuana sold or transferred to the respective buyers or transferees. (b) The marijuana cultivation facility shall pay monthly to the department, all taxes, computed at the rates prescribed in this chapter, on the respective total quantities of the marijuana sold or transferred during the preceding month. The monthly return shall be filed and the tax paid on or before the last day of each month to cover the preceding month.
AK Stat § 43.61.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 61. Excise Tax on Marijuana|Sec. 43.61.030. Administration and enforcement of tax.

(a) Delinquent payments under this chapter shall subject the marijuana cultivation facility to civil penalties under AS 43.05.220. (b) If a marijuana cultivation facility fails to pay the tax to the state the marijuana cultivation facility's registration may be revoked in accordance with procedures established under AS 17.38.190(a)(1).
AK Stat § 43.65.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 65. Mining License Tax|Sec. 43.65.020. Taxpayer's duties.

(a) A person subject to tax under this chapter shall make a return stating specifically the items of gross income from the property, including royalty received and the deductions and credits allowed by this chapter and the exploration incentive credit authorized by AS 27.30, and other information for carrying out this chapter that the department prescribes. The return must show the mining license number and must be signed by the taxpayer or an authorized agent of the taxpayer, under penalty of unsworn falsification in the second degree. If receivers, trustees, or assigns are operating the property or business, they shall make returns for the person engaged in mining, or the recipient of royalty in connection with mining property. The tax due on the basis of the returns shall be collected in the same manner as if collected from the person of whose business they have custody and control. In a tax year in which a taxpayer applies against the tax levied under this chapter the exploration incentive credit authorized by AS 27.30, the commissioner shall require the taxpayer to submit the accounting of mining operation activities form required by AS 27.30.030(b). (b) A return made on the basis of the calendar year shall be made before May 1 of the next year. A return made on the basis of a fiscal year shall be made before the first day of the fifth month of the next fiscal year. (c) The department may grant a reasonable extension of time for filing returns, under regulations adopted by it. Except in the case of a taxpayer going abroad, an extension may not be made for more than six months. (d) A taxpayer shall make a return either on a calendar year or fiscal year basis, in conformance with the basis used in making the taxpayer's return for federal income tax purposes. (e) The total amount of tax imposed by this chapter shall be paid on the 30th day of April of the next calendar year, or, if the return is made on the basis of the fiscal year, then on the last day of the fourth month of the next fiscal year. (f) Every person prosecuting or attempting to prosecute or engaging in the business of mining in the state shall comply with the department's regulations and shall keep such records, give such statements under oath, and make such returns as the department prescribes. (g) When the department considers it necessary, it may require a person, by notice served upon the person, to make a return, give statements under oath, or keep records as it considers sufficient to show whether or not the person is liable to tax under this chapter. If a person fails to file a return at the time prescribed by law or regulation, or makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from its own knowledge and from such information as it can obtain through testimony or otherwise. A return so made and subscribed by the department is prima facie good and sufficient for all legal purposes.
AK Stat § 43.65.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 65. Mining License Tax|Sec. 43.65.030. Application for renewals.

Application for renewal of a mining license shall be made before May 1 of each year.
AK Stat § 43.65.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 65. Mining License Tax|Sec. 43.65.060. Definitions.

In this chapter, unless the context otherwise requires, (1) “gross income from property” means the gross income from mining in the state; (2) “mining” means an operation by which valuable metals, ores, minerals, asbestos, gypsum, coal, or stone, or any of them are extracted, mined, or taken from the earth; “mining” includes the ordinary treatment processes normally applied by mine owners or operators to obtain the commercially marketable product, but does not include the extraction or production of oil and gas, marketable earth, quarry rock, or sand and gravel; (3) “net income of the taxpayer (computed without allowances for depletion) from the property” means the gross income from the property, less allowable deductions attributable to the mineral property upon which the depletion is claimed and the allowable deductions attributable to ordinary treatment processes insofar as they relate to the product of the property, including overhead and operating expenses, development costs properly charged to expense, depreciation, taxes, losses sustained, etc., but excluding allowances for depletion, and deductions for federal income taxes, or for the tax imposed by this chapter; (4) “new mining operations” means mining operations which began production after January 1, 1953, or which have not been liable to pay a mining license tax under this chapter on net income since January 1, 1948; (5) “ordinary treatment processes” includes (A) in the case of coal: cleaning, breaking, sizing, and loading for shipment, (B) in the case of sulphur: pumping to vats, cooling, breaking, and loading for shipment, (C) in the case of iron ore, bauxite, ball and sagger clay, rock asphalt, and minerals which are customarily sold in the form of crude mineral product: sorting, concentrating, and sintering to bring to shipping grade and form, and loading for shipment, and (D) in the case of lead, zinc, copper, gold, silver, platinum metals or fluorspar ores, potash and ores which are not customarily sold in the form of the crude mineral product: crushing, grinding, and beneficiation by concentration (gravity, flotation, amalgamation, electrostatic, or magnetic), cyanidation, leaching, crystallization, precipitation (but excluding electrolytic deposition roasting, thermal or electric smelting or refining), or by substantially equivalent processes or combination of processes used in the separation or extraction of a product from the ore, including the furnacing or quicksilver ore; (6) “production” means the date on which the initial shipment of products from mining operations is made.
AK Stat § 43.70.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.020. License required; application.

(a) For the privilege of engaging in a business in the state, a person shall first apply, on forms prescribed by the commissioner, and obtain a license, and pay the license fee provided for in AS 43.70.030. A license issued to a firm for a particular line of business covers all its operations in the state regardless of the number of its establishments. A license issued under this subsection must include (1) the name and address of the licensee; (2) the primary and secondary line of business to be conducted; (3) the dates for which the license is issued; and (4) the business name to be used by the licensee. (b) [Repealed, § 10 ch 45 SLA 1988.] (c) [Repealed, § 10 ch 45 SLA 1988.] (d) A person engaging in a business subject to licensing provisions of a regulatory nature (for example, the requirement of posting a bond before beginning business as a collection agency) must, in addition to filing the regular application required by this section, comply with those regulatory provisions before being entitled to a license under this chapter. The department may establish that a license that is issued under this section expires at the same time as a license, certificate, permit, registration, or similar document issued under AS 08. (e) If a person knowingly engages in a business in the state without having a current license issued under (a) of this section, the department may impose a civil fine of up to $300. In this subsection, “knowingly” has the meaning given in AS 11.81.900. (f) A person may apply for a business license under (a) of this section covering multiple lines of business. The department shall prepare an application form that allows an applicant to list multiple lines of business.
AK Stat § 43.70.025 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.025. Bond or cash deposit required for an oil or gas business.

(a) At the time of applying for a license under this chapter, an applicant engaged in the business of oil or gas exploration, development, or production shall file a surety bond in the amount of $250,000 running to the state, conditioned upon the applicant's promise to pay all (1) taxes and contributions due the state and political subdivisions; and (2) persons furnishing labor or material or renting or supplying equipment to the applicant. (b) In lieu of the surety bond required under this section, the applicant may file with the commissioner a cash deposit or other negotiable security acceptable to the commissioner in the amount of $250,000. (c) The bond required by this section remains in effect until cancelled by action of the surety, the principal, or if the commissioner finds that the business is producing oil or gas in commercial quantities, by the commissioner.
AK Stat § 43.70.028 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.028. Claims against an oil or gas business.

(a) A person having a claim against a person required to file a surety bond under AS 43.70.025 because of the failure to pay a liability described in AS 43.70.025(a) may bring suit upon the bond. A copy of the complaint shall be served by registered or certified mail on the commissioner at the time suit is filed, and the commissioner shall maintain a record, available for public inspection, of all suits commenced. This service on the commissioner shall constitute service on the surety, and the commissioner shall transmit the complaint or a copy of it to the surety within 72 hours after it is received. The surety on the bond is not liable in an aggregate amount in excess of that named in the bond, but if claims pending at any one time exceed the amount of the bond, the claims shall be satisfied from the bond in the following order: (1) material, equipment, and supplies delivered in the state; (2) labor, including employee benefits; (3) taxes and other amounts due to the city and borough, in that order; (4) repair of public facilities; (5) taxes and other amounts due to the state. (b) If a judgment is entered against a cash deposit, the commissioner, upon receipt of a certified copy of a final judgment, shall pay the judgment from the amount of the deposit in accordance with the priorities set out in (a) of this section. (c) An action described in (a) of this section may not be commenced on the bond more than three years after the cancellation of the bond.