reglab/statecodes huggingface dataset:
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 3. Power Cost Equalization and Rural Electric Capitalization. › Sec. 42.45.160. Adjustments to power cost equalization.

(a) The commission may adjust the power cost equalization per kilowatt-hour, determined under AS 42.45.100 - 42.45.150, payable to an electric utility that is subject to rate regulation under AS 42.05 if the
(1) commission has approved a fuel cost rate adjustment caused by an increase or decrease in the electric utility's cost of fuel;
(2) commission has approved a permanent or interim rate increase or decrease that establishes a higher or lower power cost;
(3) authority has discovered, in reviewing the monthly data submitted by the electric utility, discrepancies that require adjustment of the power cost equalization; or
(4) authority determines that appropriations are insufficient to finance full payments to eligible electric utilities.
(b) An electric utility that is eligible to receive power cost equalization under this section and that receives power cost equalization per kilowatt-hour approved by the commission shall report monthly to the authority within the time and in the form the authority requires. An electric utility shall report
(1) the power cost equalization per kilowatt-hour approved by the commission;
(2) the total kilowatt-hours sold to each class of customer during the preceding month;
(3) the total kilowatt-hours eligible for power cost equalization under this section sold to each class of customer during the preceding month;
(4) the total kilowatt-hours generated during the preceding month, if available;
(5) any commission approved amendments to the schedule of rates in effect during the preceding month; and
(6) an increase or decrease in the current unit price of fuel from the base price used by the commission in determining power costs if the change is expected to result in a subsequent power cost equalization adjustment.
(c) The provisions of AS 42.45.100 - 42.45.150 relating to the determination of the amount of power cost equalization and payment of the equalization assistance apply to equalization assistance under this section.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 3. Power Cost Equalization and Rural Electric Capitalization. › Sec. 42.45.180. Grants for utility improvements.

(a) The authority may make a grant from the fund for an eligible utility for a small power project that will reduce the cost of generating or transmitting power to the customers of the utility. The amount of the grant may not exceed 75 percent of the cost of the project. The authority may not make a grant under this section unless the eligible utility has secured financing for 25 percent of the cost of the project from a source other than the power cost equalization and rural electric capitalization fund, as provided under (c) of this section.
(b) The authority may not allocate more than three percent of the balance in the fund to grants under this section in a fiscal year.
(c) In determining whether an eligible utility has secured financing for 25 percent of the cost of the project from a source other than the power cost equalization and rural electric capitalization fund, the authority shall accept solicited and unsolicited proposals for third party financing or for a joint venture between the utility and an entity from the private sector provided that the private sector participant has
(1) a valid state business license;
(2) a resolution or letter of agreement executed by the eligible utility agreeing to participation by the private sector participant;
(3) a business plan that illustrates how the proposed project will reduce the cost of generating or transmitting power to the customers of the utility.
(d) In this section,
(1) “eligible utility” has the meaning given in AS 42.45.150;
(2) “project” includes
(A) power generation systems;
(B) transmission systems;
(C) distribution systems;
(D) metering systems;
(E) energy store systems;
(F) energy conservation programs; and
(G) bulk fuel storage facilities;
(3) “small power project” means a new or modified project that will either generate, store, or conserve no more than 1.5 megawatts of power or provide a metering system, transmission system, distribution system, or bulk fuel storage facility that has an estimated cost of less than $3,000,000.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 3. Power Cost Equalization and Rural Electric Capitalization. › Sec. 42.45.190. Definition for AS 42.45.100 - 42.45.190.

In AS 42.45.100 - 42.45.190, “fund” means the power cost equalization and rural electric capitalization fund established under AS 42.45.100.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 4. Bulk Fuel Revolving Loan Fund. › Sec. 42.45.250. Bulk fuel revolving loan fund.

(a) The bulk fuel revolving loan fund is established in the division to assist communities, utilities providing power in communities, and fuel retailers in communities in purchasing bulk fuel to generate power or supply the public with fuel for use in communities. A community, or a person generating power or selling fuel in a community or maintaining community facilities or infrastructure is eligible for a bulk fuel loan under AS 42.45.260 or a bulk fuel bridge loan under AS 42.45.270 to purchase bulk fuel to be used in the community.
(b) Money in the fund may be used by the legislature to make appropriations for costs of administering AS 42.45.250 - 42.45.299.
(c) [Repealed, § 2 ch 46 SLA 2012.]
(d) [Repealed, § 2 ch 46 SLA 2012.]
(e) [Repealed, § 2 ch 46 SLA 2012.]
(f) [Repealed, § 2 ch 46 SLA 2012.]
(g) [Repealed, § 2 ch 46 SLA 2012.]
(h) [Repealed, § 2 ch 46 SLA 2012.]
(i) [Repealed, § 2 ch 46 SLA 2012.]
(j) [Repealed, § 2 ch 46 SLA 2012.]
(k) [Repealed, § 2 ch 46 SLA 2012.]
(l) [Repealed, § 2 ch 46 SLA 2012.]
(m) [Repealed, § 2 ch 46 SLA 2012.]
(n) The fund consists of
(1) money appropriated to, transferred to, or received by gift, grant, devise, bequest, or donation to the fund;
(2) principal and interest payments or other income earned on loans or investments of the fund and appropriated to the fund.
(o) The fund is not a dedicated fund.
(p) The division shall establish and implement a technical assistance program for borrowers. Technical assistance shall be provided to borrowers who need assistance in applying for a loan or who have received a bulk fuel loan to help those borrowers improve creditworthiness or other financial criteria likely to be considered by the division if the borrower applies for another bulk fuel loan in the future. The division may contract with a state agency or private contractor to administer or implement the technical assistance program.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 4. Bulk Fuel Revolving Loan Fund. › Sec. 42.45.260. Bulk fuel loan account; loans.

(a) The bulk fuel loan account is established as a separate account within the fund. The division may make loans from the bulk fuel loan account as provided in AS 42.45.250 - 42.45.299.
(b) The division shall establish by regulation criteria under which communities or entities eligible under AS 42.45.250(a) may obtain a bulk fuel loan. The criteria must require the division to consider the applicant's creditworthiness and repayment history and may require the consideration of other factors.
(c) The division shall evaluate each application for a bulk fuel loan and shall make findings if the application is denied.
(d) Loans made from the bulk fuel loan account to one borrower
(1) may not exceed $750,000 or, if the borrower is a cooperative corporation organized under AS 10.15 or an electric cooperative organized under AS 10.25 and uses the loan to purchase bulk fuel on behalf of more than one community, may not exceed $750,000 multiplied by the number of communities on whose behalf the bulk fuel is to be purchased or $1,800,000, whichever is less;
(2) shall be repaid within one year after the date of the loan disbursement; and
(3) may include additional terms and conditions required by the division.
(e) The division may contract with a private contractor to administer the loan account.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 4. Bulk Fuel Revolving Loan Fund. › Sec. 42.45.270. Bulk fuel bridge account; loans.

(a) The bulk fuel bridge loan account is established as a separate account within the fund. Subject to availability of funds in the account, the division may make bulk fuel bridge loans from the bulk fuel bridge loan account as provided in AS 42.45.250 - 42.45.299.
(b) A community or person is eligible for a bulk fuel bridge loan only if the community or person
(1) meets the requirements of AS 42.45.250(a); and
(2) has been denied an application for a bulk fuel loan under AS 42.45.260.
(c) Loans made from the bulk fuel bridge loan account to one borrower in a fiscal year
(1) may not exceed $750,000;
(2) shall be repaid within one year after the date of the loan disbursement; and
(3) may include additional terms and conditions required by the division.
(d) The division shall implement a technical assistance and counseling plan for borrowers who have received a bulk fuel bridge loan to help those borrowers improve creditworthiness or other financial criteria likely to be considered by the division if the borrower applies for another bulk fuel loan in the future. The division may contract with a state agency or outside contractor to administer or implement the technical assistance and counseling plan.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 4. Bulk Fuel Revolving Loan Fund. › Sec. 42.45.280. Bulk fuel loan and bulk fuel bridge loan interest rates.

(a) Except as provided under (b) and (c) of this section, interest shall be charged on a bulk fuel loan and bulk fuel bridge loan at a base rate of four percent.
(b) The division may establish by regulation a program to reduce the interest rate on the second and subsequent bulk fuel loans obtained by a borrower. In evaluating a potential interest rate reduction, the division shall consider the borrower's repayment history and any other criteria that may be established by regulation. The division may by regulation reduce the interest rate on a bulk fuel loan made by the division by one percent for a borrower who has had at least one previous bulk fuel loan made by the division or by two percent for a borrower who has had two or more previous bulk fuel loans made by the division. The division shall make findings if an application for an interest rate reduction is denied.
(c) For the first time a borrower receives a bulk fuel bridge loan, the interest rate shall be zero percent. For all loans made after the first bulk fuel bridge loan to a borrower, the interest rate shall be set according to the procedure described in (a) of this section.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 4. Bulk Fuel Revolving Loan Fund. › Sec. 42.45.299. Definitions.

In AS 42.45.250 - 42.45.299, unless the context otherwise requires,
(1) “community” means an organized municipality or an unincorporated village that is a social unit if the organized municipality or unincorporated village has a population of less than 2,000 people;
(2) “division” means the division in the Department of Commerce, Community, and Economic Development that is responsible for community and regional affairs;
(3) “fund” means the bulk fuel revolving loan fund established in AS 42.45.250(a) and administered under AS 42.45.250 - 42.45.299;
(4) “person”
(A) has the meaning given in AS 01.10.060;
(B) includes a cooperative, a joint venture, and a governmental entity.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 5. Joint Action Agencies. › Sec. 42.45.300. Joint action agencies.

Two or more public utilities may form a joint action agency for the purpose of participation in the design, construction, operation, and maintenance of a generating or transmission facility and to secure financing for carrying out the design, construction, operation, and maintenance of the facility. A joint action agency may request the Alaska Industrial Development and Export Authority to issue revenue bonds for projects of the agency. A joint action agency has the powers of a public utility under AS 42.05.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 5. Joint Action Agencies. › Sec. 42.45.320. Liability, indemnification, and insurance.

(a) A protected person is not individually liable for conduct performed within the scope of the person's duties for the agency. However, the protected person may be held individually liable for conduct if it was not reasonable for the person to believe that the conduct was in, or not contrary to, the best interests of the agency.
(b) Unless prohibited by the agency agreement, the agency shall indemnify a protected person who is or may be made a party to a contested matter arising out of acts or omissions within the scope of the person's duties for the agency against expenses actually and reasonably incurred in connection with the contested matter. However, the agency may not indemnify the protected person if the person did not reasonably believe the conduct to be in, or not opposed to, the best interests of the agency. With respect to a criminal action or proceeding, the agency shall indemnify a protected person unless the person had reasonable cause to believe that the conduct was unlawful.
(c) An agency may purchase and maintain insurance on behalf of a protected person against liability asserted against the protected person and incurred in an official capacity or arising out of the person's status.
(d) In this section,
(1) “agency” means a joint action agency formed under AS 42.45.310;
(2) “conduct” includes action, inaction, and omission;
(3) “contested matter” means a proposed, pending, or completed action or proceeding, whether civil, criminal, administrative, or investigative;
(4) “expenses” include attorney fees, judgments, fines, and amounts paid in settlement;
(5) “protected person” means a director, officer, employee, or agent of an agency.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 8. Miscellaneous Provisions. › Sec. 42.45.900. Assistance to rural utilities.

(a) The authority shall provide technical assistance to rural utilities including catastrophe prevention programs and other training programs for utility projects. The authority shall provide rural utilities with the technical assistance and training that the utilities need to improve the efficiency, safety, and reliability of their power systems and to prevent emergency situations from developing. At a minimum, the assistance and training must include information on
(1) reducing distribution line losses;
(2) installation of generators that are more fuel efficient;
(3) preventative maintenance programs;
(4) safety inspections;
(5) installing and maintaining waste heat systems;
(6) improved metering systems;
(7) improved management and administration; and
(8) coordinating regional activities, including circuit rider maintenance programs.
(b) In providing rural utilities with technical assistance and training, the authority shall give priority to contracting with the private sector for these services.
(c) This section does not create a duty in tort, and may not be the basis for an action against the state, the authority, or the officers, employees, agents, or contractors of either for damages, injury, or death.
2023 Alaska Statutes › Title 42. Public Utilities and Carriers and Energy Programs › Chapter 45. Rural and Statewide Energy Programs › Article 9. General Provisions. › Sec. 42.45.990. Definitions.

In this chapter, unless the context otherwise requires,
(1) “authority” means the Alaska Energy Authority;
(2) “feasibility study”
(A) means a study conducted to establish the economic and environmental practicality of completing a proposed power project;
(B) includes engineering and design work to meet the requirements for submission of a license application for a proposed new project to the Federal Energy Regulatory Commission;
(3) “power” includes electrical energy generated, distributed, bought, or sold for lighting, heating, power, and every other useful purpose;
(4) “power project” or “project” means a plant, works, system, or facility, together with related or necessary facilities and appurtenances, including a divided or undivided interest in or a right to the capacity of a power project or project, that is used or is useful for the purpose of
(A) electrical or thermal energy production;
(B) waste energy utilization and energy conservation; or
(C) transmission, purchase, sale, exchange, and interchange of electrical or thermal energy, including district heating or interties;
(5) “reconnaissance study” means a study conducted to assess the present and future electrical and thermal energy needs of an area.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.010. Duties of commissioner.

The commissioner of revenue shall
(1) exercise general supervision and direct the activities of the Department of Revenue;
(2) supervise the fiscal affairs and responsibilities of the department;
(3) prescribe uniform rules for investigations and hearings;
(4) keep a record of all departmental proceedings, record and file all bonds, and assume custody of returns, reports, papers, and documents of the department;
(5) adopt a seal and affix it to each order, process, or certificate issued by the commissioner;
(6) keep a record of each order, process, and certificate issued by the commissioner, and keep the record open to public inspection at all reasonable times;
(7) hold hearings and investigations necessary for the administration of state tax and revenue laws;
(8) except as provided in AS 43.05.405 - 43.05.499 and in AS 44.64.030, hear and determine appeals of a matter within the jurisdiction of the Department of Revenue and enter orders on the appeals that are final unless reversed or modified by the courts;
(9) issue subpoenas to require the attendance of witnesses and the production of necessary books, papers, documents, correspondence, and other things;
(10) order the taking of depositions before a person competent to administer oaths;
(11) administer oaths and take acknowledgments;
(12) request the attorney general for rulings on the interpretation of the tax and revenue laws administered by the department;
(13) call upon the attorney general to institute actions for recovery of unpaid taxes, fees, excises, additions to tax, penalties, and interest;
(14) issue warrants for the collection of unpaid tax penalties and interest and take all steps necessary and proper to enforce full and complete compliance with the tax, license, excise, and other revenue laws of the state;
(15) [See delayed repeal note.] report to the legislature before February 15 of each year the total amount of contributions reported and the total amount of credit claimed during the previous calendar year under AS 43.20.014, AS 43.55.019, AS 43.56.018, AS 43.65.018, AS 43.75.018, and AS 43.77.045;
(16) consult with the commissioner of natural resources on negotiation of contracts and development of terms for inclusion in proposed contracts associated with a North Slope natural gas project;
(17) direct the disposition of revenue received from gas delivered to the state under AS 43.55.014(b) by entering into agreements with the commissioner of natural resources related to the management of the custody and disposition of gas delivered to the state under AS 43.55.014(b).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.020. Collection agencies.

The commissioner may employ a collection agency outside the state to assist in the collection of revenue owed to the state. The commissioner may pay for these services by entering into contingent fee agreements the commissioner considers reasonable, or by the payment of amounts out of the proper appropriation for the department the commissioner considers reasonable.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.040. Inspection of records or premises and issuance of subpoenas.

(a) The department may examine the books, papers, records, or memoranda of any person to ascertain the correctness of a return filed or to determine whether a tax is due, or in an investigation or inspection in connection with tax matters. The records and the premises where a business is conducted shall be open at all reasonable times for official inspection, and the department may subpoena any person to appear and produce books, records, papers, or memoranda bearing upon tax matters and to give testimony or answer interrogatories under oath respecting tax matters. The department may administer oaths to persons who are so subpoenaed. A subpoena issued under this section 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.
(b) A subpoena may be served by the commissioner of public safety or a peace officer designated by the commissioner of public safety, by a person designated by the Department of Revenue, or as otherwise provided by law. A subpoena may also be served by registered or certified mail for delivery restricted only to the person subpoenaed. The return delivery receipt must be addressed so that the receipt is returned to the department.
(c) If a person who is subpoenaed neglects or refuses to obey the subpoena issued as provided in this section, the department may report the fact to the superior court or the appropriate court of another jurisdiction, and may seek an order from the court compelling obedience to the subpoena. The court, to the maximum extent permitted by law, may compel obedience to the subpoena to the same extent as witnesses may be compelled to obey the subpoenas of the court.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.045. Electronic submission of return or report.

(a) Unless an exemption is granted under (b) of this section, a taxpayer required to submit a return or report for a tax levied under this title or for any other tax administered by the department shall submit the return or report electronically in a format prescribed by the department. Failure to comply with this section may result in a civil penalty under AS 43.05.220(f). If a law under this title requires a report or return or a portion of a report or return to be in writing, an electronically filed report or return satisfies this section. A taxpayer shall submit attachments to a report or return required under this title electronically.
(b) To request an exemption to (a) of this section, a taxpayer shall submit to the department evidence satisfactory to the department that the taxpayer does not have the capability to submit the return or report electronically. An application for an exemption must be submitted before a return or report is due. An exemption granted under this subsection is valid for five years after the first tax filing due date after the exemption is granted. When an exemption under this subsection expires, the taxpayer may apply for another exemption. An exemption granted under this subsection applies to any return or report submitted to the department.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.050. Return by department upon failure to make return or making false or fraudulent return.

If a person fails to file a return at the time prescribed by law or by regulation, or makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from the information it obtains. A return made by the department is prima facie good and sufficient for all legal purposes.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.060. Agreements with department respecting liability.

The department may enter into an agreement with a person relating to the liability of the person, or of a person or estate the person represents, for a tax, license fee, or excise tax for a period ending before the date of the agreement. If the agreement is approved by the attorney general, the agreement is final and conclusive and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the matters agreed upon or the agreement modified. In a suit or proceeding relating to the tax liability of the taxpayer the agreement may not be annulled, modified, set aside, or disregarded.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.070. Compromise of tax or penalty.

(a) If in the opinion of the department there is doubt as to the liability of the taxpayer for or the collectibility of a tax, license fee, or excise tax, the department, with the approval of the attorney general, may compromise the tax.
(b) The department, with the approval of the attorney general, may, for cause shown, compromise a penalty accruing under the state tax, license, or excise tax laws.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.075. Concealing or falsifying evidence.

A person may not knowingly, in connection with a compromise or offer of a compromise under AS 43.05.070 or in connection with a closing agreement or offer to enter a closing agreement under AS 43.05.060,
(1) conceal from an officer or employee of the state property belonging to the estate of the taxpayer or other person liable for the tax; or
(2) receive, destroy, mutilate, or falsify a book, document, or record or make a false statement under oath relating to the estate or the financial condition of the taxpayer or other person liable for the tax.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.080. Adoption of regulations.

The department shall adopt and publish regulations necessary for the enforcement of the tax, license, or excise tax laws administered by it. The department shall prepare and distribute all forms necessary or useful in the administration of tax, license, and excise tax laws.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.085. List of contributions.

The commissioner shall prepare and furnish to the Alaska Public Offices Commission by July 1 of each year a list containing the total amount of contributions received by each candidate and group for which a credit was received by an individual under AS 43.20.013(a). The commissioner shall also mail a copy of the list to each of the candidates and groups which were recipients of those credited contributions. The list becomes public information under AS 40.25.110 - 40.25.120 on its delivery to the Alaska Public Offices Commission.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.095. Indirect expenditure report.

(a) The commissioner shall, not later than July 1 before the first regular session of each legislature, submit a report to the chair of the finance committee of each house of the legislature and to the legislative finance division that states, for each indirect expenditure made by the state,
(1) the name of the indirect expenditure;
(2) a brief description of the indirect expenditure;
(3) the statutory authority for the indirect expenditure;
(4) the date the statute authorizing the indirect expenditure is to be repealed, if applicable;
(5) the intent of the legislature in enacting the statute authorizing the indirect expenditure;
(6) the public purpose served by the indirect expenditure;
(7) the estimated annual effect on revenue of the indirect expenditure for the previous five fiscal years, excluding the fiscal year immediately preceding the date the report is due;
(8) the estimated cost to administer the indirect expenditure, if applicable;
(9) the number of beneficiaries of the indirect expenditure.
(b) For purposes of (a) of this section, federal tax credits adopted under AS 43.20.021 shall be reported in the aggregate.
(c) A department, agency, or public corporation of the state shall, upon the request of the commissioner, provide the records, reports, data analysis, or other information necessary for the commissioner to complete the report required by this section. The commissioner may enter into a confidentiality agreement if necessary to obtain information or a record required to prepare the report under this section.
(d) In this section, “indirect expenditure” means an express provision of state law that results in foregone revenue for the state by providing
(1) a tax credit or other credit;
(2) an exemption, but does not include federal tax exemptions adopted by reference in AS 43.20.021;
(3) a discount;
(4) a deduction, but does not include costs incurred in the ordinary course of business that are deducted in the calculation of a tax under this title or in the calculation of a royalty or net profit share payment for a lease issued under AS 38;
(5) a differential allowance.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.100. Designation of depositories and deposit of money.

(a) [Repealed, § 3 ch 149 SLA 1978.]
(b) The department may designate banks in the state as depositaries of tax revenues and may deposit tax revenues in these banks.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 1. Department of Revenue. › Sec. 43.05.130. Penalty.

A person who, by conduct not described in AS 43.05.290, violates a provision of AS 43.05.010 - 43.05.130 or a regulation adopted under those provisions is subject to a civil penalty of not more than $1,000 for each violation.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 2. Fiscal Responsibilities. › Sec. 43.05.140. Bond of commissioner.

Before taking office, the commissioner shall furnish a bond to the state. The bond shall be approved by the attorney general and filed with the Department of Administration, and a copy of it shall be filed in the attorney general's office. The bond shall be conditioned that the principal will faithfully discharge the duties of the office, keep a strict, true and correct account of all money disbursed, and that the principal will properly account for it and will pay over to a successor or other person entitled by law to receive it all money or property in the hands or possession of the principal, in accordance with law; or, in default, that the parties executing the bond will pay to the state and others injured all damages, costs, and expenses resulting from the default. The surety on the bond shall be a surety company authorized to transact business in the state. All premiums for the commissioner's bond shall be paid by the state. The amount of the bond shall be $200,000, but if the funds in the treasury of the state exceed the amount of the bond given by the commissioner, or if for any reason the governor and the Department of Administration consider the bond insufficient they shall notify the commissioner of that fact, and the commissioner shall give the additional bond with sufficient sureties, within the time and in the amount that the governor and the Department of Administration consider necessary for the safety of the state.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 2. Fiscal Responsibilities. › Sec. 43.05.150. Collection of state money.

(a) The department shall demand, sue for, collect, receive, and safely keep all money of the state that is not by law entrusted to the care and custody of some other office.
(b) [Repealed, § 53 ch 32 SLA 1971.]
(c) [Repealed, § 53 ch 32 SLA 1971.]
(d) [Repealed, § 53 ch 32 SLA 1971.]
(e) [Repealed, § 9 ch 218 SLA 1976.]
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 2. Fiscal Responsibilities. › Sec. 43.05.170. Payment and negotiability of warrants.

A warrant drawn by the Department of Administration against the state treasury must be a negotiable instrument. Upon presentation for payment, the department shall pay all warrants drawn by the Department of Administration against the state treasury that have been properly endorsed and have not been cancelled by law. The commissioner may designate one or more agents for the purpose of redeeming state warrants and may require that these agents be used exclusively for the purpose of redeeming state warrants. Warrants made payable to two or more persons in an amount less than $50 may be paid if endorsed by only one of the designated payees. In this section, “negotiable instrument” has the meaning given in AS 45.03.104(a).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.220. Civil penalties.

(a) Five percent shall be added to a tax for each 30-day period or fraction of the period during which the taxpayer fails to file at the time or times required by law or regulation a return or report, or pay the full amount of the tax, or a portion or a deficiency of the tax, as finally determined by the department and required by this title, unless it is shown that the failure is due to a reasonable cause and not to wilful neglect. The penalty may not exceed 25 percent in the aggregate. The penalty is computed only on the unpaid balance of the tax liability as determined by the department. The department shall prescribe by regulation circumstances which constitute reasonable cause for purposes of this section.
(b) If a tax deficiency or part of a tax deficiency is due to negligence or intentional disregard of law or regulation without intent to defraud, five percent of the total amount of the tax deficiency shall be assessed, collected, and paid in the same manner as a tax deficiency.
(c) If a tax deficiency or part of a tax deficiency is due to fraud, a civil fraud penalty equal to 50 percent of the tax due or $500, whichever is greater, shall be added to the tax. This penalty is in addition to penalties determined under (a) or (b) of this section.
(d) A person required to collect or account for a tax imposed by this title who wilfully fails to collect the tax or to truthfully account for and pay over the tax, or wilfully attempts to evade payment of the tax is, in addition to other penalties provided by law, liable for a civil penalty equal to the total amount of the tax not collected, not accounted for, not paid over, or evaded. The penalty imposed by this subsection is in place of the tax not paid to the state. This penalty shall be paid upon demand by the commissioner or a designee of the commissioner, and shall be assessed and collected in the same manner as taxes are assessed and collected under this title.
(e) A penalty imposed by this section shall be collected at the same time, in the same manner, and as a part of the original tax. However, if the original tax is paid before neglect or fraud is discovered, the penalty shall be collected in the same manner as the original tax. Interest may not be collected on a penalty imposed by this section.
(f) Unless the department determines that failure to comply with AS 43.05.045 is due to a reasonable cause, the department shall assess a civil penalty of $25 or one percent of the total tax before any payment, whichever is greater, against a taxpayer who fails to submit electronically a return or report under AS 43.05.045.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.225. Interest.

Unless otherwise provided,
(1) a delinquent tax under this title
(A) before January 1, 2014, bears interest in each calendar quarter at the rate of five percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, or at the annual rate of 11 percent, whichever is greater, compounded quarterly as of the last day of that quarter;
(B) on and after January 1, 2014, and before January 1, 2018, bears interest in each calendar quarter at the rate of three percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter;
(C) on and after January 1, 2018, bears interest in each calendar quarter at the rate of 5.25 percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of that calendar quarter, compounded quarterly as of the last day of that quarter;
(2) the interest rate is 12 percent a year for
(A) delinquent fees payable under AS 05.15.095(c); and
(B) unclaimed property that is not timely paid or delivered, as allowed by AS 34.45.470(a).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.240. Taxpayer remedies.

(a) A taxpayer aggrieved by the action of the department in fixing the amount of a tax or penalty may apply to the department within 60 days after the date of mailing of the notice required to be given to the taxpayer by the department, giving notice of the grievance, and requesting an informal conference to be scheduled with an appeals officer. The taxpayer shall be given access to the taxpayer's file in the department in the matter for preparation for the informal conference. At the informal conference, the taxpayer may present to the appeals officer arguments and evidence relevant to the amount of tax or penalty due the state. If the department determines that a correction is warranted, the department shall make the correction.
(b) A party who believes that the appeals officer is unduly delaying a hearing process may notify the commissioner in writing. Within 30 days after being notified by a party, the commissioner may issue an order prescribing a schedule for the appeals officer to complete the informal conference or setting a meeting at which that schedule will be discussed and prescribed. The schedule may be subsequently modified by consent of the parties. If the commissioner fails to issue an order within 30 days after receiving notice of a party's belief of undue delay, the department's action in fixing the amount of tax or penalty shall be considered to have been summarily affirmed by the appeals officer the same as if an informal conference decision to that effect were issued on the last day of that 30-day period.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.241. Administrative appeal.

For a matter within the jurisdiction of the office of administrative hearings (AS 44.64) under AS 43.05.405, the taxpayer aggrieved by an informal conference decision entered under AS 43.05.240 may file with the office of administrative hearings a notice of appeal for formal hearing, as provided in AS 43.05.430, no later than 30 days after service of the decision resulting from an informal conference.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.242. Judicial appeal challenging validity of tax.

(a) Within 30 days after a decision resulting from the informal conference, a person aggrieved by the action of the department under AS 43.05.240 on a ground specified in this section may appeal to the superior court.
(b) An appeal under this section may be taken from an informal conference decision only with respect to an issue in the assessment for tax, interest, and penalties that the taxpayer raises upon the ground that a tax statute or tax regulation is
(1) violative of the United States Constitution;
(2) violative of the state constitution; or
(3) preempted by federal statute, regulation, or treaty.
(c) An appeal of an issue under this section may not be taken from an informal conference decision if
(1) there is a dispute of material fact;
(2) a factual record is necessary to decide the question of law raised;
(3) development of a factual record will render it unnecessary to reach the question of law raised; or
(4) the taxpayer challenges the assessment of the tax related to the issue on a ground other than one listed in (b) of this section.
(d) An issue may not be presented to the superior court unless the issue first has been presented in writing to the department at or before the informal conference. The department shall prepare a record of that portion of the informal conference relevant to the issue on appeal. The superior court shall
(1) resolve a question of law in the exercise of the independent judgment of the superior court judge;
(2) defer to the department on a question of law for which discretion is legally vested in the department unless not supported by a reasonable basis.
(e) An appeal of the informal conference decision under this section is exclusive as to the issue raised. The taxpayer electing to appeal under this section may not pursue an appeal of the issue under AS 43.05.241 or pursue any other action under another statute on the issue.
(f) When an appeal is taken under this section, the taxpayer shall be given access to the file of the department in the matter for preparation of the appeal.
(g) In an appeal under this section, the amount due shall be paid within 30 days after the date of the service of the informal conference decision. In place of payment of the amount due, the taxpayer may file a bond with the court or otherwise obtain relief from payment in accordance with the Alaska Rules of Appellate Procedure.
(h) Venue for an appeal filed under this section shall be set under rules adopted by the supreme court.
(i) If it is determined that appeal was improperly filed under this section, the appeal shall be transferred to the office of administrative hearings (AS 44.64) for further proceedings under AS 43.05.405 - 43.05.499.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.245. Assessment and collection of tax, penalties, and interest.

If a taxpayer fails to file a return or report required by this title in the time required by law or regulation, or makes an erroneous or fraudulent return, the department shall proceed to assess the license fees, tax, penalties, or interest and make a return from information that it obtains. An assessment or a return subscribed by the department in accordance with this section is presumed sufficient for all legal purposes. However, nothing prevents a taxpayer from presenting evidence or other information in an informal conference under AS 43.05.240 or in an appeal under AS 43.05.241 in order to rebut the presumed sufficiency of an assessment or return subscribed by the department, nor does the presumption of sufficiency alter the parties' respective burdens of proof once the taxpayer has presented evidence or other material information to rebut that presumption. The assessment of license fees, tax, penalties, or interest under this section occurs when the department issues a notice and demand for payment of the license fees, tax, penalties, or interest. The notice and demand for payment is issued when the notice and demand is delivered to the taxpayer in person or placed in the United States mail, addressed to the last known address of the taxpayer. Penalties and interest assessed under this title shall be collected in the same manner as provided in this title for the collection of tax or license fees.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.250. Payment of taxes.

(a) If a tax is required under this title to be paid on or before a certain date, the date fixed is the last day for the payment.
(b) In addition to money, the department may receive bank drafts, checks, cashier's checks, or money orders for the payment of taxes under regulations adopted by the department.
(c) The department may adopt other methods of payment including the use of bank depositories, bank and wire transfers, stamps, or other methods necessary or helpful in securing a complete and timely collection of the tax.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 05. Administration of Revenue Laws › Article 3. Remedies, Procedure, Interest, and Penalties. › Sec. 43.05.260. Limitation on assessment.

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