reglab/housing_qa huggingface dataset:
AK Stat § 43.05.225 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.225. Interest.

Unless otherwise provided, (1) a delinquent tax under this title (A) before January 1, 2014, bears interest in each calendar quarter at the rate of five percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, or at the annual rate of 11 percent, whichever is greater, compounded quarterly as of the last day of that quarter;  (B) on and after January 1, 2014, and before January 1, 2018, bears interest in each calendar quarter at the rate of three percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter;  (C) on and after January 1, 2018, bears interest in each calendar quarter at the rate of 5.25 percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, compounded quarterly as of the last day of that quarter;  (2) the interest rate is 12 percent a year for (A) delinquent fees payable under AS 05.15.095(c); and  (B) unclaimed property that is not timely paid or delivered, as allowed by AS 34.45.470(a).
AK Stat § 43.05.240 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.240. Taxpayer remedies.

(a) A taxpayer aggrieved by the action of the department in fixing the amount of a tax or penalty may apply to the department within 60 days after the date of mailing of the notice required to be given to the taxpayer by the department, giving notice of the grievance, and requesting an informal conference to be scheduled with an appeals officer. The taxpayer shall be given access to the taxpayer's file in the department in the matter for preparation for the informal conference. At the informal conference, the taxpayer may present to the appeals officer arguments and evidence relevant to the amount of tax or penalty due the state. If the department determines that a correction is warranted, the department shall make the correction. (b) A party who believes that the appeals officer is unduly delaying a hearing process may notify the commissioner in writing. Within 30 days after being notified by a party, the commissioner may issue an order prescribing a schedule for the appeals officer to complete the informal conference or setting a meeting at which that schedule will be discussed and prescribed. The schedule may be subsequently modified by consent of the parties. If the commissioner fails to issue an order within 30 days after receiving notice of a party's belief of undue delay, the department's action in fixing the amount of tax or penalty shall be considered to have been summarily affirmed by the appeals officer the same as if an informal conference decision to that effect were issued on the last day of that 30-day period.
AK Stat § 43.05.241 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.241. Administrative appeal.

For a matter within the jurisdiction of the office of administrative hearings (AS 44.64) under AS 43.05.405, the taxpayer aggrieved by an informal conference decision entered under AS 43.05.240 may file with the office of administrative hearings a notice of appeal for formal hearing, as provided in AS 43.05.430, no later than 30 days after service of the decision resulting from an informal conference.
AK Stat § 43.05.242 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.242. Judicial appeal challenging validity of tax.

(a) Within 30 days after a decision resulting from the informal conference, a person aggrieved by the action of the department under AS 43.05.240 on a ground specified in this section may appeal to the superior court. (b) An appeal under this section may be taken from an informal conference decision only with respect to an issue in the assessment for tax, interest, and penalties that the taxpayer raises upon the ground that a tax statute or tax regulation is (1) violative of the United States Constitution; (2) violative of the state constitution; or (3) preempted by federal statute, regulation, or treaty. (c) An appeal of an issue under this section may not be taken from an informal conference decision if (1) there is a dispute of material fact; (2) a factual record is necessary to decide the question of law raised; (3) development of a factual record will render it unnecessary to reach the question of law raised; or (4) the taxpayer challenges the assessment of the tax related to the issue on a ground other than one listed in (b) of this section. (d) An issue may not be presented to the superior court unless the issue first has been presented in writing to the department at or before the informal conference. The department shall prepare a record of that portion of the informal conference relevant to the issue on appeal. The superior court shall (1) resolve a question of law in the exercise of the independent judgment of the superior court judge; (2) defer to the department on a question of law for which discretion is legally vested in the department unless not supported by a reasonable basis. (e) An appeal of the informal conference decision under this section is exclusive as to the issue raised. The taxpayer electing to appeal under this section may not pursue an appeal of the issue under AS 43.05.241 or pursue any other action under another statute on the issue. (f) When an appeal is taken under this section, the taxpayer shall be given access to the file of the department in the matter for preparation of the appeal. (g) In an appeal under this section, the amount due shall be paid within 30 days after the date of the service of the informal conference decision. In place of payment of the amount due, the taxpayer may file a bond with the court or otherwise obtain relief from payment in accordance with the Alaska Rules of Appellate Procedure. (h) Venue for an appeal filed under this section shall be set under rules adopted by the supreme court. (i) If it is determined that appeal was improperly filed under this section, the appeal shall be transferred to the office of administrative hearings (AS 44.64) for further proceedings under AS 43.05.405 - 43.05.499.
AK Stat § 43.05.245 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.245. Assessment and collection of tax, penalties, and interest.

If a taxpayer fails to file a return or report required by this title in the time required by law or regulation, or makes an erroneous or fraudulent return, the department shall proceed to assess the license fees, tax, penalties, or interest and make a return from information that it obtains. An assessment or a return subscribed by the department in accordance with this section is presumed sufficient for all legal purposes. However, nothing prevents a taxpayer from presenting evidence or other information in an informal conference under AS 43.05.240 or in an appeal under AS 43.05.241 in order to rebut the presumed sufficiency of an assessment or return subscribed by the department, nor does the presumption of sufficiency alter the parties' respective burdens of proof once the taxpayer has presented evidence or other material information to rebut that presumption. The assessment of license fees, tax, penalties, or interest under this section occurs when the department issues a notice and demand for payment of the license fees, tax, penalties, or interest. The notice and demand for payment is issued when the notice and demand is delivered to the taxpayer in person or placed in the United States mail, addressed to the last known address of the taxpayer. Penalties and interest assessed under this title shall be collected in the same manner as provided in this title for the collection of tax or license fees.
AK Stat § 43.05.250 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.250. Payment of taxes.

(a) If a tax is required under this title to be paid on or before a certain date, the date fixed is the last day for the payment. (b) In addition to money, the department may receive bank drafts, checks, cashier's checks, or money orders for the payment of taxes under regulations adopted by the department. (c) The department may adopt other methods of payment including the use of bank depositories, bank and wire transfers, stamps, or other methods necessary or helpful in securing a complete and timely collection of the tax.
AK Stat § 43.05.260 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.260. Limitation on assessment.

(a) Except as provided in (c) of this section, AS 43.20.200(b), and AS 43.55.075, the amount of a tax imposed by this title must be assessed within three years after the return was filed, whether or not a return was filed on or after the date prescribed by law. If the tax is not assessed before the expiration of the applicable period, proceedings may not be instituted in court for the collection of the tax. (b) For purposes of this section, a return filed before the last day prescribed by law or regulation is considered as filed on the last day. (c) The following exceptions apply to the limitation period in (a) of this section: (1) in the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of the tax may be begun without assessment, at any time; (2) in the case of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of the tax may be begun without assessment, at any time; (3) if, before the expiration of the time prescribed in this section for the assessment of a tax imposed by this title, both the department and the taxpayer have consented in writing to the assessment after the expiration of the time, the tax may be assessed at any time before the expiration of the period agreed upon; however, the period agreed upon may be extended by a subsequent agreement in writing made before the expiration of the period previously agreed upon.
AK Stat § 43.05.270 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.270. Collection after assessment.

(a) When the assessment of a tax imposed by this title has been made within the period of limitation under AS 43.05.260, the tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding is begun (1) within six years after the assessment of the tax; or (2) before the expiration of a period for collection agreed upon in writing by the department and the taxpayer before the expiration of the six-year period; a period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon; the period provided by this paragraph during which a tax may be collected by levy may not be extended or curtailed because of a judgment against the taxpayer. (b) The date on which a levy on property or right to property is made is the date on which the notice of seizure is given.
AK Stat § 43.05.275 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.275. Credit and refund claims.

(a) Except as provided in AS 43.20.021, a claim for credit or refund of a tax under this title for which a taxpayer is required to file a return or pay a tax may be filed by the taxpayer (1) before the later of (A) three years from the time the return was filed; or (B) two years from the time the tax was paid; or (2) within two years from the time the tax was paid, if no return was filed. (b) If the department and the taxpayer have consented to extend the period for assessment of tax as provided in AS 43.05.260(c)(3), a tax refund claim may be filed at any time before the expiration of the period agreed upon. (c) A taxpayer who has filed a return, paid the full amount due on the return, and made a claim under this section may, without exhausting administrative remedies, file an action in superior court to recover on the claim if the sole ground for appeal is that a tax statute is (1) violative of the United States Constitution; (2) violative of the state constitution; or (3) preempted by federal statute, regulation, or treaty. (d) An action may not be brought under (c) of this section if (1) there is a dispute of material fact; (2) a factual record is necessary to decide the appeal; (3) development of a factual record will render it unnecessary to reach a question of constitutional law or federal preemption; or (4) the taxpayer challenges the assessment of the tax on a ground other than one listed in (c) of this section.
AK Stat § 43.05.280 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.280. Interest on overpayments.

(a) Interest shall be allowed and paid on an overpayment of a tax under this title at the rate and in the manner provided in AS 43.05.225(1).  (b) Interest shall be allowed and paid as follows: (1) in the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken; (2) in the case of a refund, from the date of the overpayment to a date, as determined by the department, preceding the date of the refund check by not more than 30 days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer; the acceptance of the refund check does not affect the right of the taxpayer to claim an additional overpayment and interest on the overpayment. (c) If an overpayment of a tax imposed by this title is refunded within 90 days after the last date prescribed for filing the return of the tax, determined without regard to an extension of time for filing the return, or if the return is filed after the last filing date and the overpayment is refunded within 90 days after the date the return is filed, interest may not be allowed under (a) of this section on that overpayment.
AK Stat § 43.05.290 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 3. Remedies, Procedure, Interest, and Penalties.|Sec. 43.05.290. Criminal penalties.

(a) A person who wilfully attempts to evade a tax imposed by this title is, in addition to other penalties provided by this title, guilty of a class C felony. (b) A person required under this title to collect, account for, and pay over a tax imposed by this title who wilfully fails to collect or truthfully account for and pay over the tax at the time or times required by law or regulation is, in addition to other penalties provided by this title, guilty of a class C felony. (c) A person required under this title to pay a tax, make a return, keep records, or supply information, who wilfully fails to pay the tax or estimated tax, make the return, keep the records, or supply the information at the time or times required by law or regulation is, in addition to other penalties provided by this title, guilty of a class A misdemeanor. (d) A person who wilfully makes and subscribes a return or other document required under this title which contains or is verified by a written declaration that it is made under the penalties of perjury which the person does not believe to be true and correct as to every material matter is, in addition to other penalties provided by this title, guilty of a felony and, upon conviction, punishable by a fine of not more than $25,000, or by imprisonment for not more than three years, or by both. (e) A person who wilfully and knowingly aids or assists in, or procures, or counsels the preparation or presentation in connection with a matter arising under this title of a return, affidavit, claim, or other document that is fraudulent or is false as to a material matter is guilty of a felony whether or not the falsity or fraud is with the knowledge or consent of the person required to present the return, affidavit, claim, or document. Upon conviction, the person is punishable by a fine of not more than $25,000, or by imprisonment for not more than three years, or by both. (f) A person who wilfully delivers or discloses to the commissioner or the department a list, return, account, statement, or other document known by the person to be fraudulent or to be false as to a material matter is guilty of a class A misdemeanor. (g) [Repealed, § 114 ch 6 SLA 1984.] (h) A person engaging in or attempting to engage in a business, trade, profession, or occupation for which a license is required under this title, who wilfully fails to obtain the license, is guilty of a misdemeanor and, upon conviction, is punishable by a fine of not more than $2,000, or by imprisonment for not more than six months, or by both. This subsection does not apply to a violation of AS 43.70.020. (i) In this section “person” includes, but is not limited to, an officer or employee of a corporation or a member or employee of a partnership, who, as officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs.
AK Stat § 43.05.405 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.405. Jurisdiction.

The office has original jurisdiction to hear formal appeals from informal conference decisions of the Department of Revenue under AS 43.05.240. Appeal to the office may be taken only from an informal conference decision under AS 43.05.240. AS 44.64.060 does not apply to an administrative hearing under the jurisdiction of the office under this section. Jurisdiction of the office under this section is limited to, and AS 43.05.405 - 43.05.499 and AS 44.64.070 apply to and govern, an administrative appeal regarding (1) electric and telephone cooperative taxes under AS 10.25; (2) a seafood marketing assessment under AS 16.51; (3) all taxes levied under AS 43, except the property tax assessed under AS 43.56; and (4) any other taxes administered by the Department of Revenue.
AK Stat § 43.05.420 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.420. Administration.

(a) [Repealed, § 91 ch 163 SLA 2004.]  (b) In addition to qualifications under AS 44.64.040, an administrative law judge who conducts a proceeding under AS 43.05.405 - 43.05.499 shall have at least four years of professional experience as a tax attorney, a certified public accountant practicing in the area of tax, or a tax administrator. (c) The chief administrative law judge may adopt regulations implementing or interpreting AS 43.05.405 - 43.05.499, including rules of procedure and evidence for proceedings before the office.
AK Stat § 43.05.430 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.430. Notice of appeal from informal conference decision.

An appeal under the jurisdiction of the office is initiated by filing with the office, and serving upon the commissioner of revenue, a notice of appeal from an informal conference decision of the Department of Revenue under AS 43.05.240. A notice of appeal from the informal conference decision may be filed or amended after the time for filing has expired only if good cause is shown.
AK Stat § 43.05.435 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.435. Scope and standards for decision.

The administrative law judge shall hear all questions de novo under AS 43.05.405 - 43.05.499. The administrative law judge shall (1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof; (2) resolve a question of law in the exercise of the independent judgment of the administrative law judge; (3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.
AK Stat § 43.05.440 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.440. Service of documents.

Service of documents required under AS 43.05.405 - 43.05.499 may be accomplished in any manner authorized under the Alaska Rules of Civil Procedure. If service is done only by mail, the date of service is determined by the date of mailing. If service is done by both mail and hand delivery, the date of service is determined by the earlier of the date of mailing or actual receipt of the documents.
AK Stat § 43.05.445 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.445. Discovery.

(a) In an appeal under AS 43.05.405, discovery may take place only under a plan for discovery approved by the administrative law judge. The administrative law judge shall approve a plan for discovery to the extent consistent with the efficient, just, and speedy conduct of the appeal. The plan may limit or set conditions on discovery and must include provisions for stipulations of fact by the Department of Revenue and the taxpayer. Discovery shall be limited to information that is relevant to the determination of the correct tax or penalty, unless the Department of Revenue or the taxpayer makes a showing that the discovery is reasonably calculated to lead to admissible information. (b) Requests by the taxpayer for disclosure of public records relating to the appeal are governed by, and the records are disclosed only in accordance with, the plan approved under this section. (c) Legislative history, reported court decisions, statutes, regulations, or similar documents available for public inspection at a library or the office of the lieutenant governor or through a publicly accessible database must be obtained through those means and may not be sought through discovery.
AK Stat § 43.05.450 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 05. Administration of Revenue Laws|Article 4. Tax Appeals.|Sec. 43.05.450. Subpoenas.

An administrative law judge may issue a subpoena to compel attendance of a witness or the production of a document or thing. A subpoena may compel attendance of a witness or production of a document or thing, located either inside or outside the state, to the maximum extent permitted by law. A subpoena may be used for the purpose of discovery or for the purpose of presenting evidence at a formal hearing. A subpoena shall issue upon request of a party, subject to reasonable limitation or conditions set in the subpoena. A subpoena may be enforced by petition to or other appropriate legal proceeding brought in a court of this state or another jurisdiction.