reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 4. Tax Appeals. › Sec. 43.05.455. Formal hearing.

(a) At or before the formal hearing, a party may present argument and evidence relevant to the amount of the tax or penalty. The administrative law judge shall administer oaths and permit inquiry necessary to determine the proper amount of the tax or penalty.
(b) Each party and witness shall be present during the formal hearing, except that
(1) with the consent of the taxpayer, the administrative law judge may conduct all or part of the hearing by telephone, audio or video teleconference, or other electronic medium; and
(2) with the consent of the parties and the administrative law judge, all or part of the hearing may be conducted through correspondence.
(c) The taxpayer bears the burden of proof on questions of fact by a preponderance of the evidence unless a different standard of proof has been set by law for a particular question.
(d) The formal hearing before the administrative law judge is not required to be conducted with strict adherence to the Alaska Rules of Evidence. Relevant evidence must be admitted if it is probative of a material fact in controversy. Irrelevant and unduly repetitious evidence shall be excluded. Hearsay evidence is admissible if it is the kind of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existence of a common law or statutory rule that makes improper the admission of the evidence over objection in a civil action. Oral evidence may be taken only on oath or affirmation. The rules of privilege are effective to the same extent that they are recognized in a civil action in the courts of this state, except that relevant documents and other material items that are public records under AS 40.25.100 - 40.25.295 shall be admissible.
(e) The administrative law judge shall make a record of the proceedings of the appeal, including recordation of the proceedings of a formal hearing by electronic or stenographic means.
(f) The administrative law judge may grant exceptions to the requirements of this section in the interest of justice.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 4. Tax Appeals. › Sec. 43.05.460. Enforcement.

(a) The administrative law judge and each party is responsible for the efficient, just, and speedy conduct of the formal hearing. The administrative law judge may impose sanctions on the parties for failure to comply with a subpoena, an order respecting discovery, and any other matter regarding conduct of the appeal. In imposing sanctions, the administrative law judge shall be guided by the practices of the courts of this state in imposing sanctions for similar offenses in civil proceedings.
(b) The administrative law judge may
(1) remand the matter for consideration of material new information or material information withheld by a party;
(2) prohibit a party from introducing information previously withheld without good cause, and any other evidence dependent upon the information;
(3) enter an order, upon a showing of good cause,
(A) barring a designated claim or defense;
(B) striking part or all of a pleading of a party; or
(C) dismissing part or all of the appeal; or
(4) grant any other relief that the administrative law judge considers appropriate.
(c) In addition to the remedies of (a) and (b) of this section, a party may seek enforcement of a subpoena or other order of an administrative law judge by the superior court under AS 44.62.590.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 4. Tax Appeals. › Sec. 43.05.465. Decision; reconsideration; finality.

(a) Within 180 days after the record on the appeal is closed, the administrative law judge shall issue a decision in writing. The decision must contain a concise statement of reasons for the decision, including findings of fact and conclusions of law. In the decision, the administrative law judge may grant relief, provide remedies, and issue any order that is appropriate. The administrative law judge shall serve each party in the case with a copy of the decision. Unless reconsideration is ordered under (c) of this section, the decision under this subsection is the final administrative decision.
(b) A party may request reconsideration of a decision issued under (a) of this section within 30 days after the date of service shown in the certificate of service of the decision. The request must state specific grounds for reconsideration. Reconsideration may be granted if, in reaching the decision, the administrative law judge has
(1) overlooked, misapplied, or failed to consider a statute, regulation, court or administrative decision, or legal principle directly controlling;
(2) overlooked or misconceived some material fact or proposition of law;
(3) misconceived a material question in the case; or
(4) applied law in the ruling that has subsequently changed.
(c) The administrative law judge may issue an order for reconsideration of all or part of the decision upon request of a party. Reconsideration is based on the record, unless the administrative law judge allows additional evidence and argument. A hearing on reconsideration at which additional evidence or argument is offered or received is subject to the procedures applicable to a hearing under AS 43.05.455.
(d) The power to order reconsideration expires 60 days after the date of service, as shown on the certificate of service, of a decision issued under (a) of this section. If the administrative law judge does not issue an order for reconsideration within the time allowed for ordering reconsideration, a motion for reconsideration is considered denied.
(e) Within 60 days after the close of the record on reconsideration, the administrative law judge shall issue a written decision upon reconsideration. The administrative law judge shall serve each party in the case with a copy of the decision upon reconsideration. The decision upon reconsideration is the final administrative decision.
(f) A final administrative decision becomes final either on the date
(1) 60 days after the date of service of a decision issued under (a) of this section if an order for reconsideration is not issued; or
(2) the decision upon reconsideration is served, as shown by the certificate of service executed by the administrative law judge under (e) of this section.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 4. Tax Appeals. › Sec. 43.05.470. Public proceedings and records.

(a) Records, proceedings, and decisions under AS 43.05.405 - 43.05.499 are confidential, except that the records, proceedings, and decisions become public records and open to the public when the final administrative decision is issued and becomes final.
(b) Upon a showing of good cause, an administrative law judge shall issue a protective order requiring that specified parts of the records, proceeding, or decision shall be kept confidential in a particular appeal. If a protective order is issued, the final administrative decision shall be made public after redacting by deletion or substitution of information as required by the protective order.
(c) The department, in consultation with the chief administrative law judge, shall maintain, index, and make available for public inspection the final administrative decisions, proceedings, and records of the office made public under this section.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 4. Tax Appeals. › Sec. 43.05.475. Consistency of decisions.

(a) As to questions of law, a final administrative decision issued under AS 43.05.405 - 43.05.499, unless reversed or overruled, has the force of legal precedent.
(b) To promote consistency among legal determinations issued under AS 43.05.405 - 43.05.499, the chief administrative law judge may review and circulate among the other administrative law judges the drafts of formal decisions, decisions upon reconsideration, and other legal opinions of the other administrative law judges in the office. The drafts are confidential documents and are not subject to disclosure under AS 40.25.100 - 40.25.295 or this chapter.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 4. Tax Appeals. › Sec. 43.05.480. Judicial review.

(a) Judicial review by the superior court of a final administrative decision may be had by a party to the appeal under AS 43.05.405 - 43.05.499 by filing a notice of appeal in accordance with the applicable rules of court governing appeals to that court in civil matters. The notice of appeal shall be filed within 30 days after an administrative decision becomes final under AS 43.05.465. The right to judicial review under this subsection is not affected by the failure to seek reconsideration before the administrative law judge.
(b) The amount due must be paid or refunded within 30 days after the date that the final administrative decision becomes final under AS 43.05.465. In place of payment of the amount due, a taxpayer who has appealed a final administrative decision may file a bond with the court or otherwise obtain relief from payment in accordance with the Alaska Rules of Appellate Procedure.
(c) Appeals under this section are reviewed under AS 44.62.560 and 44.62.570.
(d) If, after the appeal is heard, it appears that the final administrative decision was correct, the court shall affirm the decision. If the final administrative decision is incorrect, the court shall determine the amount due. If the taxpayer is entitled to a refund, the court shall order the repayment and the Department of Revenue shall pay the amount due and attach a certified copy of the judgment to the payment. If the court determines that the taxpayer owes an additional amount, the court shall order the payment and the taxpayer shall pay the amount due and attach a certified copy of the judgment to the payment. Any payment required under this subsection shall be paid by the 30th day following the expiration of the time within which an appeal from the superior court decision may be filed, unless the party appealing files a bond or otherwise obtains relief from payment in accordance with the Alaska Rules of Appellate Procedure.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 4. Tax Appeals. › Sec. 43.05.499. Definitions.

In AS 43.05.405 - 43.05.499, unless the context otherwise requires,
(1) “administrative law judge” means an administrative law judge employed or retained by the office;
(2) “commissioner” means the commissioner of administration;
(3) “department” means the Department of Administration;
(4) “discovery” means the use of subpoenas, subpoenas duces tecum, interrogatories, requests for production, requests for admission, depositions, and other methods of civil procedure by which one party to an action may discover information within the knowledge and control of another person;
(5) “legislative history” means the documents of the legislature recording the background and events, including draft bills, correspondence and memoranda, committee reports, tapes and transcripts of hearings, and tapes and transcripts of floor debate concerning consideration of a bill;
(6) “office” means office of administrative hearings (AS 44.64);
(7) “party” means the Department of Revenue or the taxpayer;
(8) “proceeding” means only a proceeding under the jurisdiction of the office;
(9) “subpoena” means a command to appear at a certain time and place to testify, or to appear at a certain time and place to produce books, papers, and other things, and testify;
(10) “tax” means a tax described in AS 43.05.405, including a seafood marketing assessment under AS 16.51;
(11) “taxpayer” means a person required to pay a tax, including a person required to pay a seafood marketing assessment under AS 16.51.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 08. Borrowing in Anticipation of Revenues › Sec. 43.08.010. Borrowing in anticipation of revenues permitted.

The commissioner is hereby authorized to borrow money on behalf of the state, when in the judgment of the commissioner it becomes necessary in order to meet appropriations for any fiscal year in anticipation of the collection of the revenues for that year. Money borrowed shall be used only for the purposes and within the amounts of appropriations authorized.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 08. Borrowing in Anticipation of Revenues › Sec. 43.08.020. Issuance and payment of notes.

The commissioner shall issue notes for the amounts borrowed in anticipation of the collection of revenues, direct or indirect, for that year. The notes issued by the commissioner under this chapter may be renewed from time to time but all such notes and renewals thereof and the interest thereon shall be paid from revenues by the end of the fiscal year next succeeding the year in which the notes were issued.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 08. Borrowing in Anticipation of Revenues › Sec. 43.08.030. Security and payment.

Notes issued under this chapter shall, with interest thereon, be paid from revenues in anticipation of the collection of which the same were issued and the full faith, credit, resources, and taxing power of the state are hereby pledged to the payment. To further secure the payment of the notes the commissioner may pledge on behalf of the state such collateral as in the discretion of the commissioner may be necessary to effect such borrowing most advantageous to the state.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 08. Borrowing in Anticipation of Revenues › Sec. 43.08.035. Annual appropriation.

(a) There is appropriated each fiscal year from the general fund the amount necessary for the payment of interest on revenue anticipation notes issued under this chapter when the term of those notes measured from the date of issuance to the date of first maturity does not exceed nine months.
(b) The commissioner shall obtain approval of the Legislative Budget and Audit Committee for the expenditure of appropriations made under (a) of this section.
(c) The commissioner shall make available to the legislature by the third Monday of each January a report setting out in detail the amount appropriated from the general fund under this section for the previous fiscal year, the amount anticipated during the current fiscal year, and an amount forecast for the next fiscal year. The commissioner shall notify the legislature that the report is available.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 08. Borrowing in Anticipation of Revenues › Sec. 43.08.040. Sale of notes.

Notes authorized to be issued under this chapter shall be sold by the commissioner in the manner and at the price or prices as the commissioner shall determine, at either public or private sale; however, a note may not be sold at less than par and accrued interest.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 1. Legal Actions and Liens. › Sec. 43.10.010. Attorney general to prosecute violation of revenue laws.

(a) The attorney general shall prosecute every civil and criminal action growing out of state revenue laws. The costs of the action shall be paid out of the proper appropriation for the Department of Law.
(b) The attorney general with the approval of the commissioner may retain the services of attorneys to assist in the collection of revenue where it is necessary to prosecute an action for the collection of the revenue or make efforts to collect revenue outside the state. The commissioner may compensate the attorneys on a direct fee or contingent fee basis at a rate that the commissioner considers fair and reasonable. If the compensation is for a direct fee the commissioner shall pay for the services from the proper appropriation for the Department of Revenue.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 1. Legal Actions and Liens. › Sec. 43.10.015. Bad checks.

If a check or money order is presented to the department in payment of any amount due, and is not paid when presented to the payor, there shall be paid as a penalty by the person who tendered the check or money order, upon notice and demand by the commissioner or a delegate, the sum of $10 or an amount equal to one percent of the amount of the check or money order, whichever is greater. This penalty is in addition to other penalties provided by law and is applicable each time the check or money order is presented to the department or the department is requested by the person tendering the check or money order to present it to the payor. This section does not apply if the person tendered the check in good faith and with reasonable cause to believe that it would be duly paid.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 1. Legal Actions and Liens. › Sec. 43.10.030. Distraint on property extended to all state revenue statutes.

The remedy of distraint on property, set out in AS 43.20.270, applies to all state revenue statutes existing or hereafter enacted for the collection of taxes and license fees.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 1. Legal Actions and Liens. › Sec. 43.10.032. Debt to state; enforcement.

(a) Each of the following is a debt to the state:
(1) a tax levied under this title that is due and unpaid;
(2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection;
(3) a tax levied under this title that has been erroneously refunded; and
(4) the interest, penalty, additional amount or addition to a tax that has been erroneously refunded.
(b) A debt under (a) of this section may be
(1) collected by lien foreclosure; or
(2) recovered in a civil action brought by the state.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 1. Legal Actions and Liens. › Sec. 43.10.035. Lien.

(a) If a person who is liable to pay a tax or license fee under this title neglects or refuses to pay the tax or license fee after demand, the amount, including interest, additional amount, or assessable penalty, together with costs, is a lien in favor of the state upon all property and right to property, real or personal, belonging to that person.
(b) Unless specifically provided otherwise by law, the lien imposed by this section arises at the time the assessment is made and continues until the amount assessed is paid or a judgment against the taxpayer arising out of the liability is satisfied.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 1. Legal Actions and Liens. › Sec. 43.10.042. Recording lien and certificate of discharge.

(a) A lien imposed under AS 43.10.010 - 43.10.060 is not valid as against a mortgagee or other lien holder, pledgee, purchaser, or judgment creditor until notice of it is recorded in the records of the recording district where the property subject to the lien is situated. However, regardless of the date the liens are recorded, a lien arising out of a tax due under AS 43.56 and 43.75, including the penalties and interest on the tax, is a lien prior, paramount, and superior to all other liens, mortgages, hypothecations, conveyances, and assignments, upon all the real and personal property of the person liable for the tax, and upon all the real and personal property used with the permission of the owner to carry on the business that is subject to the tax.
(b) AS 40.19.040 applies to a notice of state tax lien and documents relating to a state tax lien as well as to a notice of federal lien and documents relating to a federal lien.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 1. Legal Actions and Liens. › Sec. 43.10.045. Suspension of licenses.

In addition to the other penalties imposed in this title, if a person who is authorized to conduct a business by a license issued under the laws of the state fails to pay a tax levied under this title, the license of the person is suspended until the tax imposed by this title, together with interest and penalties, is paid in full.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 2. Reciprocity. › Sec. 43.10.070. Reciprocity in collection of taxes.

(a) The courts of the state shall recognize and enforce the liability for taxes lawfully imposed by the laws of every state or territory which extends a like comity in respect to the liability for taxes lawfully imposed by the laws of this state. The officials of a state or territory may bring action in the courts of this state for the collection of their taxes. The certificate of the secretary of state of the other state or territory that the officials have the authority to collect the taxes sought to be collected by the action is conclusive proof of that authority.
(b) The attorney general may bring action in the courts of other states or territories to collect taxes due the state.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 2. Reciprocity. › Sec. 43.10.080. Definition of taxes.

In AS 43.10.070, “taxes” includes
(1) tax and license assessments lawfully made, whether they are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
(2) penalties lawfully imposed under a taxing or licensing statute;
(3) interest charges lawfully added to the tax liability which constitutes the subject of the action.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 3. Service of Process on Nonresident Businesses. › Sec. 43.10.170. Agent for service of process.

(a) Every nonresident person shall, as a condition precedent to severing or taking resources or transacting or doing business in the state, file with the commissioner of commerce, community, and economic development a duly executed and notarized instrument appointing the commissioner of commerce, community, and economic development the agent upon whom all original process may be served in any action or legal proceeding resulting from the taxpayer's failure or neglect to pay state taxes or license fees, and agreeing that service of the original process against the nonresident taxpayer is of the same effect as if personally served on the nonresident taxpayer in the state.
(b) The service of process shall be made by leaving a copy with the commissioner of commerce, community, and economic development. If legal action is instituted against the nonresident taxpayer, the commissioner of commerce, community, and economic development shall immediately notify the nonresident by sending a copy of the process by registered letter to the last known address of the taxpayer.
(c) If a nonresident taxpayer fails to appoint the commissioner of commerce, community, and economic development as agent for service of process, service may nevertheless be made upon the commissioner of commerce, community, and economic development, who shall then transmit a copy of the process by registered mail to the last known address of the taxpayer, and this service is binding to the same effect as if personally served on the nonresident taxpayer in the state.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 10. Enforcement and Collection of Taxes › Article 4. Refunds of Taxes and License Fees. › Sec. 43.10.210. Recovery of overpayments and protested payments.

(a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury if
(1) the taxpayer recovers judgment against the Department of Revenue for the return of the tax; or
(2) in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if legal proceedings were prosecuted by the taxpayer.
(b) The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue, on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due.
(c) If the department and the attorney general determine that a licensee has paid a license tax and is prevented from using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the Department of Administration shall refund the amount of the license tax to the licensee.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 19. Multistate Tax Compact › Sec. 43.19.030. Consulting committee.

The governor shall appoint a consulting committee consisting of three persons who are representative of subdivisions affected or likely to be affected by the Multistate Tax Compact, none of whom may be members of the legislature. The member of the commission representing this state, and any alternate designated by the member shall consult regularly with this committee, in accordance with Article VI, 1(b) of the compact.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 19. Multistate Tax Compact › Sec. 43.19.040. Advisory committee.

There is established the Multistate Tax Compact Advisory Committee composed of the member of the Multistate Tax Commission representing this state, any alternate designated by the member, the attorney general or the designee of the attorney general, the members of the consulting committee, two members of the senate to be appointed by the president, and two members of the house of representatives to be appointed by the speaker. The chairman shall be the member of the commission representing this state. The committee shall meet on the call of its chairman or at the request of a majority of its members, but in any event it shall meet not less than three times in each year. The committee may consider all matters relating to recommendations of the Multistate Tax Commission and the activities of the members in representing this state on the commission.
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. 43.20.011. Tax on corporations.

(a) [Repealed, § 10 ch 1 SSSLA 1980.]
(b) [Repealed, § 10 ch 1 SSSLA 1980.]
(c) [Repealed, § 10 ch 1 SSSLA 1980.]
(d) [Repealed, § 10 ch 1 SSSLA 1980.]
(e) There is imposed for each taxable year upon the entire taxable income of every corporation derived from sources within the state a tax computed as follows:
If the taxable income is:Then the tax is:
Less than $25,000zero
$25,000 but less than $49,0002 percent of the taxable income over
$25,000
$49,000 but less than $74,000$480 plus 3 percent of the taxable income
over $49,000
$74,000 but less than $99,000$1,230 plus 4 percent of the taxable
income over $74,000
$99,000 but less than $124,000$2,230 plus 5 percent of the taxable
income over $99,000
$124,000 but less than $148,000$3,480 plus 6 percent of the taxable
income over $124,000
$148,000 but less than $173,000$4,920 plus 7 percent of the taxable
income over $148,000
$173,000 but less than $198,000$6,670 plus 8 percent of the taxable
income over $173,000
$198,000 but less than $222,000$8,670 plus 9 percent of the taxable
income over $198,000
$222,000 or more$10,830 plus 9.4 percent of the taxable
income over $222,000.
(f) [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. 43.20.012. Limitation on application of chapter; credits.

(a) [See delayed amendment note.] The tax imposed by this chapter does not
(1) apply to an individual;
(2) apply to a fiduciary;
(3) for a tax year beginning after December 31, 2012, apply to an Alaska corporation that is a qualified small business and that meets the active business requirement in 26 U.S.C. 1202(e) as that subsection read on January 1, 2012;
(4) for a tax year beginning after June 30, 2007, apply to the income received by a regional association qualified under AS 16.10.380 or nonprofit corporation holding a hatchery permit under AS 16.10.400 from the sale of salmon or salmon eggs under AS 16.10.450 or from a cost recovery fishery under AS 16.10.455; or
(5) apply to income received by a nonprofit corporation holding a permit under AS 16.12.010 from the sale of shellfish under AS 16.12.080 or from a cost recovery fishery under AS 16.12.090.
(b) An individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013.
(c) [See delayed repeal note.] For the purposes of (a)(3) of this section,
(1) whether a corporation qualifies under (a)(3) of this section shall be determined on the first day of the tax year for which the corporation claims it qualifies under (a)(3) of this section;
(2) all corporations that are members of the same parent-subsidiary controlled group shall be treated as one corporation.
(d) [See delayed repeal note.] In this section,
(1) “Alaska corporation” means a corporation that has been incorporated in the state or is authorized to do business in the state;
(2) “parent-subsidiary controlled group” has the meaning given in 26 U.S.C. 1202 as that section read on January 1, 2012;
(3) “qualified small business” has the meaning given in 26 U.S.C. 1202 as that section read on January 1, 2012, and does not include a construction, transportation, utility, or fisheries business.
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. 43.20.013. Individual tax credits.

(a) A resident individual is entitled to a tax credit not to exceed $100 for
(1) a contribution made in a calendar year to a person or organization for use exclusively
(A) for a political campaign for a candidate for
(i) President or Vice President of the United States, whether or not the candidate will be voted on in a primary election in Alaska;
(ii) United States senator from Alaska;
(iii) United States representative from Alaska;
(iv) governor or lieutenant governor of Alaska;
(v) the Alaska legislature;
(vi) delegate to an Alaska constitutional convention;
(vii) electoral confirmation as a judge or justice of a court in Alaska; or
(viii) municipal office in Alaska; or
(B) by a group seeking to influence the outcome of a ballot proposition or question in Alaska; and
(2) dues paid in a calendar year to a nonprofit organization organized primarily for the purpose of influencing elections in Alaska.
(b) A resident individual is entitled to a tax credit equal to 16 percent of the tax credit claimed by the individual on the federal income tax return of the individual for household and dependent care services necessary for gainful employment.
(c) The commissioner shall pay the amount of a tax credit allowed by this section to a resident individual who makes a return as provided in AS 43.20.012. A credit under this section shall be paid in the manner provided in AS 43.20.030(e) for the payment of refunds and payment may not be made without an appropriation for that purpose.
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. 43.20.021. Internal Revenue Code adopted by reference.

(a) Sections 26 U.S.C. 1 - 1399 and 6001 - 7872 (Internal Revenue Code), as amended, are adopted by reference as a part of this chapter. These portions of the Internal Revenue Code have full force and effect under this chapter unless excepted to or modified by other provisions of this chapter.
(b) For purposes of calculating the federal tax payable on personal holding companies provided for in the provisions of 26 U.S.C. 541 (Internal Revenue Code), the rate is 12.6 percent.
(c) For purposes of calculating the alternative tax on capital gains provided for in the provisions of 26 U.S.C. 1201 (Internal Revenue Code), the rate is 4.5 percent for corporations.
(d) Where a credit allowed under the Internal Revenue Code is also allowed in computing Alaska income tax, it is limited to 18 percent for corporations of the amount of credit determined for federal income tax purposes which is attributable to Alaska. This limitation does not apply to a special industrial incentive tax credit under AS 43.20.042.
(e) [Repealed, § 10 ch 1 SSSLA 1980.]
(f) For the purpose of calculating the alternative minimum tax on tax preferences provided for in 26 U.S.C. 55 - 59 (Internal Revenue Code), the tax is 18 percent for corporations of the applicable alternative minimum federal tax.
(g) For purposes of calculating the accumulated earnings tax as provided in 26 U.S.C. 531 (Internal Revenue Code), the rate is 4.95 percent of the first $100,000 of accumulated taxable income and 6.93 percent of accumulated taxable income in excess of $100,000.
(h) Nothing in this chapter or in AS 43.19 (Multistate Tax Compact) may be construed as an exception to or modification of 26 U.S.C. 883.
(i) The provision in (h) of this section does not apply to commercial passenger vessels as defined in AS 43.52.295.
(j) For purposes of calculating interest under the look-back method in 26 U.S.C. 460 (Internal Revenue Code), the rate of interest shall be as provided in that section.