reglab/statecodes huggingface dataset:
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.030. Returns and payment of taxes.

(a) If a corporation, or a partnership that has a corporation as a partner, is required to make a return under the provisions of the Internal Revenue Code, it shall file with the department, within 30 days after the federal return is required to be filed, a return setting out
(1) the amount of tax due under this chapter, less credits claimed against the tax; and
(2) other information for the purpose of carrying out the provisions of this chapter that the department requires.
(b) The return shall either be on oath or contain a written declaration that it is made under penalty of perjury, and the department shall prescribe forms accordingly.
(c) Notwithstanding (a) of this section, the total amount of tax imposed by this chapter is due and payable to the department at the same time and in the same manner as the tax payable to the United States Internal Revenue Service.
(d) A taxpayer, upon request by the department, shall furnish to the department a true and correct copy of the tax return which the taxpayer has filed with the United States Internal Revenue Service. Every taxpayer shall notify the department in writing of any alteration in, or modification of, the taxpayer's federal income tax return and of a recomputation of tax or determination of deficiency, whether with or without assessment. A full statement of the facts must accompany this notice. The notice shall be filed within 60 days after the final determination of the modification, recomputation or deficiency, and the taxpayer shall pay the additional tax or penalty under this chapter. For purposes of this section, a final determination shall mean the time that an amended federal return is filed or a notice of deficiency or an assessment is mailed to the taxpayer by the Internal Revenue Service, except that in no event will there be a final determination for purposes of this section until the taxpayer has exhausted rights of appeal under federal law.
(e) The department may credit or refund overpayments of taxes, taxes erroneously or illegally assessed or collected, penalties collected without authority, and taxes that are found unjustly assessed or excessive in amount, or otherwise wrongfully collected. The department shall set limitations, specify the manner in which claims for credits or refunds are made, and give notice of allowance or disallowance. When a refund is allowed to a taxpayer, it shall be paid out of the general fund by a disbursement issued under a voucher approved by the department.
(f) [Repealed, § 10 ch 1 SSSLA 1980.]
(g) [Repealed, § 10 ch 1 SSSLA 1980.]
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.031. Deduction of taxes; consolidated returns; accounting methods.

(a) [Repealed, § 10 ch 1 SSSLA 1980.]
(b) [Repealed, § 10 ch 1 SSSLA 1980.]
(c) In computing the tax under this chapter, the taxpayer is not entitled to deduct any taxes based on or measured by net income. The taxpayer may deduct the tax levied and paid under AS 43.55.
(d) [Repealed, § 1 ch 98 SLA 1984.]
(e) An affiliated group of corporations may make or the commissioner may require them to make a consolidated return for the taxable year in place of separate returns. For purposes of calculating the amount of tax payable by the group under a consolidated filing, 26 U.S.C. 1501 - 1552 (Internal Revenue Code), as amended, apply.
(f) [Repealed, § 10 ch 1 SSSLA 1980.]
(g) [Repealed, § 10 ch 1 SSSLA 1980.]
(h) [Repealed, § 10 ch 1 SSSLA 1980.]
(i) A corporation which is a member of a group of unitary corporations which collectively has income from business activity taxable both inside and outside the state, or income from other sources both inside and outside the state, shall determine its income from sources in this state by use of the combined method of accounting.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.036. Federal tax deductions and credits.

(a) For purposes of calculating the income tax payable under this chapter, the taxpayer may not apply as a credit against tax liability the foreign tax credit allowed as to federal taxes under 26 U.S.C. 27 (Internal Revenue Code).
(b) For purposes of calculating the income tax payable under this chapter, the taxpayer may apply as a credit against tax liability the investment credit allowed as to federal taxes under 26 U.S.C. 38 (Internal Revenue Code) upon only the first $20,000,000 of qualified investment, other than qualified investment for a special industrial incentive investment tax credit under AS 43.20.042, put into use in the state for each taxable year. This limitation does not apply to the amounts invested in equipment that meets the definition of a certified pollution control facility as defined in 26 U.S.C. 169 (Internal Revenue Code) as in effect on June 19, 1975, except that the date specified in 26 U.S.C. 169(d) (Internal Revenue Code) as a condition of qualifying a certified pollution control facility for a deduction does not apply.
(c) For purposes of calculating the income tax payable under this chapter, the taxpayer may apply as an exemption from tax liability the tax exemption for domestic international sales corporations under 26 U.S.C. 991 (Internal Revenue Code), except those taxpayers who are engaged in the exportation of nonrenewable resources.
(d) [Repealed, § 10 ch 1 SSSLA 1980.]
(e) [Repealed, § 10 ch 1 SSSLA 1980.]
(f) [Repealed, § 10 ch 1 SSSLA 1980.]
(g) [Repealed, § 10 ch 1 SSSLA 1980.]
(h) [Repealed, § 10 ch 1 SSSLA 1980.]
(i) [Repealed, § 10 ch 1 SSSLA 1980.]
(j) For purposes of calculating the tax payable under this chapter, a deduction under 26 U.S.C. 170 may only be taken if payment is made on or before the last day of the taxable year.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.040. Income from sources in the state.

(a) In this chapter, income from sources in the state includes
(1) income from real or tangible personal property located in the state;
(2) income of whatever nature from a business, trade or profession having a business situs in the state and compensation for services rendered in the state;
(3) income from stocks, bonds, notes, bank deposits, and other intangible personal property having a taxable or business situs in the state;
(4) rentals and royalties for the use of or for the privilege of using, in the state, patents, copyrights, secret processes and formulas, good will, marks, trade brands, franchises, and other property having a taxable or business situs in the state.
(b) In this section, income is from a source having a taxable or business situs in the state if it is derived from
(1) owning or operating business facilities or property in the state;
(2) conducting business, farming, or fishing operations in the state;
(3) [Repealed, § 10 ch 1 SSSLA 1980.]
(4) a partnership which transacts business in the state;
(5) a corporation which transacts business in the state which has elected to file federal returns under subchapter S of the Internal Revenue Code;
(6) [Repealed, § 10 ch 1 SSSLA 1980.]
(7) engaging in any other activity from which income is received, realized or derived in the state.
(c) The receipt of income derived solely from interest earned on property in the state does not alone establish a taxable or business situs in the state.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.044. Exploration credits.

(a) A taxpayer may apply as a credit against the tax levied under this chapter
(1) the exploration incentive credit authorized by AS 27.30;
(2) an alternative tax credit for oil and gas exploration earned by the taxpayer under AS 43.55.025 for exploration expenditures incurred for work performed on or after July 1, 2016.
(b) 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).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.048. Veteran employment tax credit.

(a) A taxpayer that hires a veteran and employs the veteran in the state is entitled to a credit under this section against the tax due under this chapter. The taxpayer is entitled to the credit for each veteran whose employment qualifies under this section.
(b) To qualify as a veteran for the purposes of the credit under this section, the veteran must have been unemployed for more than four weeks immediately preceding the date employment begins and must have been discharged or released from military service
(1) not more than 10 years before the date employment begins in the case of a veteran who is a disabled veteran; or
(2) not more than two years before the date employment begins in the case of a veteran who is not a disabled veteran.
(c) The amount of credit that may be applied by a taxpayer for each qualifying veteran under this section is,
(1) for a veteran employed in the state for 1,560 hours or more during the 12 consecutive months immediately following the date the veteran is first employed,
(A) $3,000 for a disabled veteran; and
(B) $2,000 for a veteran who is not disabled;
(2) for a veteran employed in the state for 500 hours or more in a seasonal position during the three consecutive months immediately following the date the veteran is first employed by an employer in a seasonal position, $1,000; an employer that hires a veteran for a seasonal position may take the credit under this paragraph only for the first season in which the employer employs the veteran.
(d) The tax credit under this section may be applied against the tax due under this chapter for the first tax year ending on or after the end of the employment period described in (c) of this section. The credit may not be used to reduce a person's tax liability under this chapter below zero for any tax year, and any credit or portion of a credit not used under this section may be applied in a later tax year.
(e) A taxpayer shall keep a record of the name of the veteran employee whose employment is the basis for a credit under this section, documentation supporting the employee's qualification as a veteran or disabled veteran, and the veteran employee's hours employed and period of employment. The department may adopt a regulation that lists the documentation that must be maintained to support a claim that an employee qualifies as a veteran or disabled veteran for purposes of this section.
(f) In this section,
(1) “disabled veteran” has the meaning given in AS 39.25.159;
(2) “seasonal position” means employment that is not intended to continue through an entire calendar year but recurs annually;
(3) “veteran” means an individual who served in and was honorably discharged from the
(A) armed forces of the United States, including a reserve unit of the armed forces of the United States; or
(B) Alaska Territorial Guard, the Alaska Army National Guard, the Alaska Air National Guard, or the Alaska Naval Militia.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.049. Qualified oil and gas service industry expenditure credit.

(a) For a tax year beginning after December 31, 2013, a taxpayer may apply a credit against the tax due under this chapter for a qualified oil and gas service industry expenditure incurred in the state. The total amount of credit a taxpayer may receive in a tax year may not exceed the lesser of 10 percent of qualified oil and gas service industry expenditures incurred in the state during the tax year or $10,000,000.
(b) A taxpayer may not apply more than $10,000,000 in tax credits under this section in a tax year. A tax credit or portion of a tax credit under this section may not be used to reduce the taxpayer's tax liability under this chapter below zero. Any unused tax credit or portion of a tax credit under this section may be applied in later tax years, except that any unused tax credit or portion of a tax credit may not be carried forward for more than five tax years immediately following the tax year in which the qualified oil and gas service industry expenditures were incurred.
(c) An expenditure that is the basis of the credit under this section may not be the basis for
(1) a deduction against the tax levied under this chapter;
(2) a credit or deduction under another provision of this title; or
(3) any federal credit claimed under this title.
(d) Notwithstanding any contrary provision of AS 40.25.100(a) or AS 43.05.230(e), for a year that three or more taxpayers claim a tax credit under this section, the department may publish the aggregated amount of tax credits claimed under this section and a description of the qualified oil and gas service industry expenditures that were the basis for a tax credit under this section.
(e) In this section,
(1) “manufacture” means to perform substantial industrial operations in the state to transform raw material into tangible personal property with a useful life of three years or more for use in the exploration for, development of, or production of oil or gas deposits;
(2) “modification” means an adjustment, equipping, or other alteration to existing tangible personal property that has a useful life of three years or more and is for use in the exploration for, development of, or production of oil or gas deposits; “modification” does not include minor product alterations or inventory activities;
(3) “qualified oil and gas service industry expenditure” means an expenditure directly attributable to an in-state manufacture or in-state modification of tangible personal property used in the exploration for, development of, or production of oil or gas deposits, but does not include components or equipment used for or in the process of that manufacturing or modification.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 1. Persons Subject to Tax; Returns and Payment; Credits. › Sec. 43.20.052. Credit for the in-state manufacture of urea, ammonia, or gas-to-liquid products. [See delayed repeal note]

(a) A taxpayer that owns an interest, either directly or through a partnership or limited liability company, in an in-state processing facility whose primary function is the manufacturing and sale of urea, ammonia, or gas-to-liquid products to third parties in arm's length transactions is entitled to receive a credit under this section against the tax due under this chapter. The credit under this section is equal to the percentage of the amount of royalty paid under AS 38.05.135 on natural gas from a state lease that is delivered in the taxable year of the taxpayer for use at the in-state processing facility equal to the percentage of the ownership interest held by the taxpayer in the in-state processing facility.
(b) A tax credit or portion of a tax credit under this section may not be used to reduce a taxpayer's tax liability under this chapter below zero. An unused tax credit or portion of a tax credit received under this section may not be carried forward for use in a taxable year of the taxpayer after the taxable year in which the credit is earned.
(c) To claim a credit under this section, the taxpayer shall
(1) report to the department the name of each lessee delivering natural gas for use at the in-state processing facility, the identification and quantity of natural gas from each state lease that is the source of the natural gas, the ownership percentage of the taxpayer in the in-state processing facility, and the price for the natural gas established in a contract between the in-state processing facility and the lessee delivering the natural gas; and
(2) demonstrate to the department that the taxpayer, to the maximum extent possible,
(A) hires qualified residents from throughout the state for the management, engineering, construction, operation, and maintenance of, and other positions for, the in-state processing facility;
(B) establishes hiring facilities in the state or uses existing hiring facilities in the state; and
(C) uses, as far as practicable, the job centers and associated services operated by the Department of Labor and Workforce Development or an Internet-based labor exchange system operated by the state.
(d) In this section, “gas-to-liquid product” has the meaning given in AS 38.05.180(ll).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 2. Allocation and Apportionment. › Sec. 43.20.141. Income from sources in the state of nonresident partners.

In determining the source of a nonresident partner's income, effect may not be given to a provision in the partnership agreement that
(1) characterizes payments to the partner as being for services or for the use of capital;
(2) allocates to the partner, as income or gain from sources outside the state, a greater proportion of the partner's distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside the state to partnership income or gain from all sources; or
(3) allocates to the partner a greater proportion of a partnership item of loss or deduction connected to Alaska sources than the partner's proportionate share, for federal income tax purposes of partnership loss or education generally.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 2. Allocation and Apportionment. › Sec. 43.20.142. Allocation and apportionment.

A taxpayer who has income from business activity that is taxable both inside and outside the state or income from other sources both inside and outside the state shall allocate and apportion net income as provided in AS 43.19 (Multistate Tax Compact), or as provided by this chapter.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 2. Allocation and Apportionment. › Sec. 43.20.143. Transportation carriers.

(a) All business income of water transportation carriers shall be apportioned to this state in accordance with AS 43.19 (Multistate Tax Compact) as modified by the following:
(1) the numerator of the property factor is the sum of the value for property in a fixed location, including buildings and land used in the business, and intrastate equipment and personal property determined according to AS 43.19 (Multistate Tax Compact), and the value of interstate mobile property determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator of the property factor is determined according to AS 43.19 (Multistate Tax Compact);
(2) the numerator of the payroll factor is the sum of the wages and salaries of employees assigned to fixed locations determined according to AS 43.19 (Multistate Tax Compact) and the wages and salaries of employees assigned to interstate mobile property determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator of the payroll factor is determined in accordance with AS 43.19 (Multistate Tax Compact);
(3) the numerator of the sales factor is the sum of all revenues from intrastate activities and revenues from interstate activities determined on a days-spent-in-ports basis as provided in (4) of this subsection; the denominator is determined in accordance with AS 43.19 (Multistate Tax Compact);
(4) the portions of the numerator of the property, payroll, and sales factors which are directly related to interstate mobile property operations are determined by a ratio which the number of days spent in ports inside the state bears to the total number of days spent in ports inside and outside the state; the term “days spent in ports” does not include periods when ships are tied up because of strikes or withheld from Alaska service for repairs, or because of seasonal reduction of service; days in port are computed by dividing the total number of hours in all ports by 24.
(b) The department shall, by regulation, adopt formulas to ensure that the total income subject to apportionment under this chapter has been apportioned only to those states having jurisdiction to tax the income. Transportation carriers other than water carriers shall apportion their income to the state by means of the formulas adopted by the department.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 2. Allocation and Apportionment. › Sec. 43.20.146. Public utilities.

Notwithstanding sec. 2, art. IV, of AS 43.19 (Multistate Tax Compact), and unless otherwise provided under AS 43.20.143 - 43.20.145, a taxpayer that is a public utility shall allocate and apportion income in accordance with the remainder of art. IV of AS 43.19 (Multistate Tax Compact).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 3. Administration. › Sec. 43.20.160. Administration.

(a) The department shall administer this chapter.
(b) [Repealed, § 45 ch 113 SLA 1980.]
(c) The department shall prescribe and furnish all necessary forms, and adopt and publish all necessary regulations in plain and concise language conformable with this chapter for the assessment and collection of the taxes imposed by this chapter. The department shall apply as far as practicable the administrative and judicial interpretations of the federal income tax law. The department shall also prepare a concise statement of the contents of the code sections referred to in this chapter for the information of the taxpayer and make them available to the taxpayer making a return.
(d) All money collected by the department under this chapter shall be deposited in the general fund of the state.
(e) [Repealed, § 10 ch 1 SSSLA 1980.]
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 3. Administration. › Sec. 43.20.200. Review and assessment.

(a) As soon as practicable after a return is filed, the department may examine it and determine the correct amount of the tax. If an error is disclosed by the examination, the department shall so notify the taxpayer by first-class mail. The taxpayer may petition for redetermination of deficiency as provided in AS 43.05.240.
(b) The same period of limitation upon the assessment and collection of taxes imposed under this chapter and the same exceptions to it shall apply as provided in 26 U.S.C. 6501 - 6503 (Internal Revenue Code). In the case of additional tax due by reason of a modification, recomputation, or determination of deficiency in a taxpayer's federal income tax return, the period of limitation on assessment commences from the date that the notice required in AS 43.20.030(d) is filed, and if no notice is filed the tax may be assessed at any time.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 4. Enforcement. › Sec. 43.20.250. Action to enforce lien.

In a case where there is a refusal or neglect to pay a tax, including interest, penalty, additional amount, or addition to the tax, together with additional costs that accrue, the attorney general, at the request of the department may file an action in the superior court to enforce the lien of the state for the tax upon property and rights to property, real or personal, or to subject the property and rights to property owned by the delinquent, or in which the delinquent has a right, title, or interest to the payment of the tax. The action shall be commenced and pursued in the manner provided for the foreclosure of liens in AS 09.45.170 - 09.45.220, which are applicable to tax liens arising under this chapter to the extent that the provisions are not inconsistent with other provisions of this chapter. The action may be started at any time within six years after the lien arises.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 4. Enforcement. › Sec. 43.20.275. Definitions for AS 43.20.250 - 43.20.270.

In AS 43.20.250 - 43.20.270,
(1) “property” means all property, real and personal, tangible and intangible, a right, title, or interest to property, and, without limitation, stocks, securities, bank accounts, and evidences of debt;
(2) “taxes” includes deficiencies in respect to the taxes.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 5. General Provisions. › Sec. 43.20.300. References to Internal Revenue Code.

(a) The provisions of the Internal Revenue Code as now in effect or hereafter amended mentioned in this chapter are incorporated in this chapter by reference and have effect as though fully set out in this chapter.
(b) When portions of the Internal Revenue Code incorporated by reference as provided in (a) of this section refer to rules and regulations adopted by the United States Commissioner of Internal Revenue, or hereafter adopted, they are regarded as regulations adopted by the department under and in accord with the provisions of this chapter, unless and until the department adopts specific regulations in place of them conformable with this chapter.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 20. Alaska Net Income Tax Act › Article 5. General Provisions. › Sec. 43.20.340. Definitions.

In this chapter,
(1) “bank” means a financial institution including a national banking association;
(2) “corporation” includes an association, joint-stock company, and an insurance company;
(3) “fiscal year” means an accounting period of 12 months ending on the last day of a month other than December;
(4) “includes” and “including” when used in a definition do not exclude other things otherwise within the meaning of the word defined;
(5) “Internal Revenue Code” means the Internal Revenue Code of the United States (26 U.S.C.) as the code exists now or as hereafter amended, as the code and amendments apply to the normal taxes and surtax on net incomes, which amendments are operative for the purposes of this chapter as of the time they became operative or will become operative under federal law;
(6) “part-year resident” means an individual who enters or leaves the state during the taxable year and who has resided or was domiciled in the state for a period of less than 12 months during the taxable year;
(7) “person” means an individual, a trust or estate, or partnership, or a corporation;
(8) “taxable year” means the calendar year or the fiscal year ending during the calendar year upon the basis of which the net income is computed under this chapter; “taxable year” includes, in the case of a return made for a fractional part of a year under this chapter, the period for which the return is made;
(9) “taxpayer” means a person subject to a tax imposed by this chapter;
(10) “trade or business” includes the engaging in or carrying on of a trade, business, profession, vocation, employment, and rendition of services or commercial activity and includes the performance of the function of a public office.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 1. Eligibility; Application; Determination of Dividend. › Sec. 43.23.011. Application period.

(a) An application for a permanent fund dividend shall be filed during the period that begins January 1 and ends March 31 of that dividend year.
(b) An otherwise eligible individual may apply for a current year dividend after March 31 of that year if the individual was eligible during the application period under (a) of this section for hostile fire or imminent danger pay while serving on active duty as a member of the armed forces of the United States. The individual must apply under this subsection within 90 days after the last day the individual was eligible for hostile fire or imminent danger pay. If the individual was eligible for hostile fire or imminent danger pay on March 31 of the current dividend year, the 90-day application period extension begins on the first day after March 31 that the individual was no longer eligible for the pay.
(c) The commissioner may permit an individual to apply for a permanent fund dividend for any year after the application deadline under (a) or (b) of this section if the individual
(1) at any time during the application period for that dividend established in (a) or (b) of this section,
(A) served on active duty as a member of the armed forces of the United States; and
(B) was eligible for hostile fire or imminent danger pay; and
(2) demonstrates a reasonable cause for the delay in applying for that dividend.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 1. Eligibility; Application; Determination of Dividend. › Sec. 43.23.021. Delayed payment of certain dividends.

(a) Notwithstanding other provisions regarding the payment of permanent fund dividends, if an individual is required to register as a sex offender or child kidnapper under AS 12.63 and has not registered or has not completed the required periodic verifications or notices required under AS 12.63, payment of the dividend for that individual shall be delayed.
(b) If payment of a dividend is delayed, the department shall notify the individual in writing of the delayed payment status, explain the requirements of this section, and request proof of registration and compliance with the verifications and notices required under AS 12.63. The dividend may not be paid unless, within one year after the notification, the department determines that the individual has registered and is in compliance with the verifications and notices required under AS 12.63.
(c) The permanent fund dividend of an individual for whom payment has been delayed, but that remains payable under (b) of this section, is subject to levy, execution, garnishment, attachment, or any other remedy for the collection of debt. The department shall immediately pay that dividend, or the portion of it that has been claimed by a debtor, as provided in AS 43.23.140 - 43.23.170.
(d) If an individual for whom payment of a permanent fund dividend has been delayed but remains payable under (b) of this section dies before the dividend is paid or payable, the department shall pay the dividend to a personal representative of the individual's estate.
(e) The department shall include notice with the dividend application form of the requirements of (a) and (b) of this section.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 1. Eligibility; Application; Determination of Dividend. › Sec. 43.23.025. Amount of dividend.

(a) By October 1 of each year, the commissioner shall determine the value of each permanent fund dividend for that year by
(1) determining the total amount available for dividend payments, which equals
(A) the amount of income of the Alaska permanent fund transferred to the dividend fund under AS 37.13.145(b) during the current year;
(B) plus the unexpended and unobligated balances of prior fiscal year appropriations that lapse into the dividend fund under AS 43.23.045(d);
(C) less the amount necessary to pay prior year dividends from the dividend fund in the current year under AS 43.23.005(h), 43.23.021, and 43.23.055(3) and (7);
(D) less the amount necessary to pay dividends from the dividend fund due to eligible applicants who, as determined by the department, filed for a previous year's dividend by the filing deadline but who were not included in a previous year's dividend computation;
(E) less appropriations from the dividend fund during the current year, including amounts to pay costs of administering the dividend program and the hold harmless provisions of AS 43.23.240;
(2) determining the number of individuals eligible to receive a dividend payment for the current year and the number of estates and successors eligible to receive a dividend payment for the current year under AS 43.23.005(h); and
(3) dividing the amount determined under (1) of this subsection by the amount determined under (2) of this subsection.
(b) [Repealed, § 5 ch 68 SLA 1991.]
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 1. Eligibility; Application; Determination of Dividend. › Sec. 43.23.028. Public notice.

(a) By October 1 of each year, the commissioner shall give public notice of the value of each permanent fund dividend for that year and notice of the information required to be disclosed under (3) of this subsection. In addition, the stub attached to each individual dividend disbursement advice must
(1) disclose the amount of each dividend attributable to income earned by the permanent fund from deposits to that fund required under art. IX, sec. 15, Constitution of the State of Alaska;
(2) disclose the amount of each dividend attributable to income earned by the permanent fund from appropriations to that fund and from amounts added to that fund to offset the effects of inflation;
(3) disclose the amount by which each dividend has been reduced due to each appropriation from the dividend fund, including amounts to pay the costs of administering the dividend program and the hold harmless provisions of AS 43.23.240;
(4) include a statement that an individual is not eligible for a dividend when
(A) during the qualifying year, the individual was convicted of a felony;
(B) during all or part of the qualifying year, the individual was incarcerated as a result of the conviction of a
(i) felony; or
(ii) misdemeanor if the individual has been convicted of a prior felony or two or more prior misdemeanors;
(5) include a statement that the legislative purpose for making individuals listed under (4) of this subsection ineligible is to
(A) provide funds for services for and payments to crime victims and operating costs of the Violent Crimes Compensation Board;
(B) provide funds to pay restitution owed to crime victims;
(C) provide funds for grants to nonprofit organizations for services for crime victims and for mental health services and substance abuse treatment for offenders;
(D) provide funds for the office of victims' rights;
(E) provide funds to the Council on Domestic Violence and Sexual Assault for grants for the operation of domestic violence and sexual assault programs; and
(F) obtain reimbursement for some of the costs imposed on the Department of Corrections related to incarceration or probation of those individuals;
(6) disclose the total amount that would have been paid during the previous fiscal year to individuals who were ineligible to receive dividends under AS 43.23.005(d) if they had been eligible;
(7) disclose the total amount transferred or appropriated for the current fiscal year under AS 43.23.048 for each of the accounts, funds, and agencies listed in AS 43.23.048.
(b) To the extent that amounts appropriated for a fiscal year do not exceed the total amount that would have been paid during the previous fiscal year to individuals who were ineligible to receive dividends under AS 43.23.005(d) or under AS 43.23.021(b) if they had been eligible, the notice requirements of (a)(3) of this section do not apply to transfers from the dividend fund to the restorative justice account (AS 43.23.048).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 2. Administration. › Sec. 43.23.045. Dividend fund.

(a) The dividend fund is established as a separate fund in the state treasury. The dividend fund shall be administered by the commissioner and shall be invested by the commissioner in the same manner as provided in AS 37.10.070.
(b) [Repealed, § 29 ch 134 SLA 1992.]
(c) [Repealed, § 24 ch 99 SLA 1985.]
(d) Unless specified otherwise in an appropriation act, the unexpended and unobligated balance of an appropriation to implement this chapter lapses into the dividend fund on June 30 of the fiscal year for which the appropriation was made and shall be used in determining the amount of and paying the subsequent year's dividend as provided in AS 43.23.025(a)(1)(B).
(e) [Repealed, § 29 ch 134 SLA 1992.]
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 2. Administration. › Sec. 43.23.048. Restorative justice account.

(a) The restorative justice account is created as a separate account in the dividend fund. The commissioner shall transfer from the dividend fund to the restorative justice account each fiscal year an amount equal to the amount that would have been paid during the previous fiscal year to individuals who were ineligible to receive dividends under AS 43.23.005(d) if they had been eligible.
(b) The legislature may appropriate amounts from the account to the following recipients in the priority order and percentages listed:
(1) 10 to 13 percent to the crime victim compensation fund established under AS 18.67.162 for payments to crime victims and for operating costs of the Violent Crimes Compensation Board;
(2) two to six percent to the office of victims' rights for payments to crime victims as provided in AS 24.65.105 and for operating costs of the office of victims' rights;
(3) one to three percent to nonprofit organizations to provide grants for services for crime victims and domestic violence and sexual assault programs;
(4) one to three percent to nonprofit organizations to provide grants for mental health services and substance abuse treatment for offenders; and
(5) 79 to 88 percent to the Department of Corrections for costs related to incarceration or probation.
(c) A person who is subject to an order of restitution all or part of which is paid under this section shall reimburse the state for the amount paid by the state. The state may enforce payment of reimbursement under this subsection as if the reimbursement were a civil judgment enforceable by execution.
(d) The legislature may appropriate money received under (c) of this section to the restorative justice account.
(e) Nothing in this section creates a dedicated fund.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 2. Administration. › Sec. 43.23.101. Voter registration.

The commissioner shall establish by rule a schedule by which the commissioner will provide, and shall provide as soon as is practicable the director of elections with
(1) electronic records from the permanent fund dividend applications of the information required by AS 15.07.060(a)(1) - (4) and (7) - (9), and the attestation that such information is true, for each permanent fund dividend applicant who
(A) is a citizen of the United States; and
(B) is at least 18 years of age or will be within 90 days of the date of the application; and
(2) the mailing addresses for all permanent fund dividend applicants.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 2. Administration. › Sec. 43.23.110. Applicant information confidential.

(a) Except as provided in (c) of this section, information on each permanent fund dividend application, except the applicant's name, is confidential. The department may only release information that is confidential under this section
(1) to a local, state, or federal government agency;
(2) in compliance with a court order;
(3) to the individual who or agency that files an application on behalf of another;
(4) to a banking institution to verify the direct deposit of a permanent fund dividend or correct an error in that deposit;
(5) as directed to do so by the applicant;
(6) to a contractor who has a contract with a person entitled to obtain the information under (1) - (5) of this section to receive, store, or manage the information on that person's behalf; a contractor receiving data under this paragraph may only use the data as directed by and for the purposes of the person entitled to obtain the information;
(7) to the division of elections as required by AS 43.23.101.
(b) Notwithstanding (a) of this section, the department may release the names and addresses of permanent fund dividend applicants to a legislator of this state and to the legislator's office staff for official legislative purposes.
(c) Information submitted on a permanent fund dividend application that is used for the purpose of registering an applicant to vote under AS 43.23.101 shall be kept confidential by the division of elections as provided in AS 15.07.195.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 3. Deductions; Claims; Assignments. › Sec. 43.23.150. Claims on reimbursement for court-ordered treatment.

(a) AS 09.38 does not apply to permanent fund dividends taken under AS 47.12.155(c). Notwithstanding AS 09.35, execution on a dividend claimed under AS 47.12.155(c) is accomplished by delivering a certified claim to the department containing the following information:
(1) the name and social security number of the individual whose dividend is being claimed;
(2) the amount the individual owes on the reimbursement claim; and
(3) a statement that
(A) the Department of Family and Community Services has notified the individual that future permanent fund dividends of the individual will be taken to satisfy the reimbursement claim;
(B) the individual was notified of the right to request a hearing and allowed 30 days after the date of the notice described in (A) of this paragraph to request the Department of Family and Community Services to hold a hearing on the reimbursement claim;
(C) the reimbursement claim has not been contested, or, if contested, that the issue has been resolved in favor of the Department of Family and Community Services; and
(D) if the reimbursement claim has been contested and resolved in favor of the Department of Family and Community Services, no appeal is pending, the time limit for filing an appeal has expired, or the appeal has been resolved in favor of the Department of Family and Community Services.
(b) The Department of Family and Community Services shall notify the individual if a dividend is claimed under (a) of this section. The notice shall be sent to the address provided in the individual's permanent fund dividend application and must provide the following information:
(1) the amount of the reimbursement claim;
(2) notice that the permanent fund dividend, or that portion of the permanent fund dividend that does not exceed the amount of the reimbursement claim, shall be paid to the Department of Family and Community Services; and
(3) notification that the individual has a right to request a hearing and has 30 days after the date the notice is mailed in which to file with the Department of Family and Community Services an objection to the dividend claim if a mistake has been made.
(c) AS 44.62.330 - 44.62.630 apply to a hearing requested by an individual under (b)(3) of this section.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 3. Deductions; Claims; Assignments. › Sec. 43.23.160. Claims of defaulted education loans.

(a) AS 09.38 does not apply to a permanent fund dividend taken under AS 14.43.145. Notwithstanding AS 09.35, the Alaska Commission on Postsecondary Education may take a permanent fund dividend under AS 14.43.145 by delivering a claim to the department certifying the following information:
(1) the name and social security number of the individual whose dividend is being claimed;
(2) the amount the individual owes on a loan awarded under AS 14.43; and
(3) a statement that the loan is in default under AS 14.43.145, or, if the individual has requested review of the status of the loan under AS 14.43.145(c), that a final determination has been made that the loan is in default.
(b) The Alaska Commission on Postsecondary Education shall notify the individual of a claim under (a) of this section. The notice shall be sent to the address provided in the individual's permanent fund dividend application and must provide the following information:
(1) the amount of the claim;
(2) notice that the amount of the permanent fund dividend up to the amount of the claim shall be paid to the Alaska Commission on Postsecondary Education to be credited against the individual's loan balance; and
(3) the individual's right to a hearing under (c) of this section.
(c) Within 30 days after the date of the notice under (b) of this section, the individual may request a hearing. AS 44.62.330 - 44.62.630 apply to a hearing under this section. At the hearing, the borrower has the burden to show that
(1) the commission has not sent a notice of default in compliance with AS 14.43.145(b);
(2) the notice of default has been rescinded after review under AS 14.43.145(c); or
(3) the amount owed by the borrower is less than the amount claimed from the permanent fund dividend.
(d) If the amount owed by the borrower is determined under (c) of this section to be some amount greater than $0, but less than the amount claimed, the commission may amend its claim to the amount determined to be owing.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 23. Permanent Fund Dividends › Article 3. Deductions; Claims; Assignments. › Sec. 43.23.170. Claims on defaulted public assistance overpayment.

(a) AS 09.38 does not apply to permanent fund dividends taken under AS 47.05.080(b). Notwithstanding AS 09.35, execution on a dividend claimed under AS 47.05.080(b) is accomplished by delivering a certified claim to the department containing the following information:
(1) the name and social security number of the individual whose dividend is being claimed;
(2) the amount the individual owes on the overpayment claim; and
(3) a statement that
(A) the Department of Health has notified the individual that future permanent fund dividends of the individual will be taken to satisfy the overpayment claim;
(B) the individual was notified of the right to request a hearing and allowed 30 days from the date of the notice under (A) of this paragraph to request the Department of Health to hold a hearing on the overpayment claim;
(C) the overpayment claim has not been contested, or, if contested, that the issue has been resolved in favor of the Department of Health; and
(D) if the overpayment claim has been contested and resolved in favor of the Department of Health, no appeal is pending, the time limit for filing an appeal has expired, or the appeal has been resolved in favor of the Department of Health.
(b) The Department of Health shall notify the individual if a dividend is claimed under (a) of this section. The notice shall be sent to the address provided in the individual's permanent fund dividend application and must provide the following information:
(1) the amount of the overpayment claim;
(2) notice that the amount of the permanent fund dividend that does not exceed the amount of the overpayment claim shall be paid to the Department of Health; and
(3) notification that the individual has a right to request a hearing and has 30 days from the date the notice is mailed in which to file with the Department of Health an objection to the dividend claim if a mistake has been made.
(c) AS 44.62.330 - 44.62.630 apply to a hearing requested by an individual under (b)(3) of this section.