reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 4 - General Provisions › 15 AAC 112.770 - Confidential records

Current through May 31, 2024
(a) The board will, in its discretion, act to
				preserve the confidentiality of information that discloses the particulars of
				the business or the affairs of a private enterprise, investor, borrower,
				advisor, consultant counsel or manager if the board concludes that such
				disclosure
(1) would likely have an adverse
				effect on the ability of the board to perform its duties;
(2) would reveal trade secrets or technical
				data reasonably held as confidential in the finance industry; or
(3) would violate provisions of
				law.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 4 - General Provisions › 15 AAC 112.800 - Transfer into defined contribution plan by nonvested members of defined benefit plan

Current through May 31, 2024
(a) A nonvested member of the defined benefit
				plan (AS
				39.35.095-39.35.680) who wishes to
				participate in the defined contribution plan (AS
				39.35.700-39.35.990) under
				AS
				39.35.940 must make that election within 12
				months of the effective date of the member's employer's election to participate
				in the defined contribution plan. The member must also certify in writing to
				the administrator that the member has carefully reviewed the information sent
				to the member under
				AS
				39.35.940(h) and that the
				member understands that the member had the right to review the decision to
				transfer with a qualified employee of the division before the member made the
				decision.
(b) A matching employer
				contribution made on behalf of a member of the defined contribution plan under
				AS
				39.35.940(c) may not exceed
				the limits set out in sec. 415(c) of the Internal Revenue Code (26 U.S.C.
				415(c))  during the
				applicable limitation year, as defined in
				AS
				39.35.990. If the matching employer
				contribution would exceed the limits during the limitation year in which the
				transfer occurs, the remaining amount of the matching employer contribution
				shall be made in the next limitation year, if the limits would not be
				exceeded.
(c) Membership service
				previously earned in the defined benefit plan by a former member of that plan
				who has elected to become a member of the defined contribution plan shall be
				credited for purposes of determining vesting in the matching employer
				contribution under
				AS
				39.35.940(c) and in
				subsequent employer contributions under
				AS
				39.35.750(a) and
				AS
				39.35.790(b).
(d) An employer participating in the defined
				benefit plan that elects to consent to transfers of its nonvested employees in
				that plan to the defined contribution plan must make that election through
				amendment of the employer's participation agreement and through a resolution of
				the employer's governing body.
(e)
				For purposes of this section and
				AS
				39.35.940, "membership service" means service
				with a participating employer under
				AS
				39.35.095-39.35.680 for which contributions
				have been paid and does not include any service for which reinstatement
				indebtedness has not been fully paid.
Even though the adoption of
					 15 AAC 112.800 was effective
					 5/26/2007, it was not published until Register 186, July
					 2008.
Authority:
AS
					 14.25.540(f)
AS
					 39.35.940(f)
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 4 - General Provisions › 15 AAC 112.990 - Definitions

Current through May 31, 2024
Definitions in this chapter will be the same as in
				  2 AAC 12.990 except
(1) "board" means the Alaska Retirement
				Management Board;
(2) "chief
				procurement officer" means the board or the board's designee;
(3) "procurement officer" means the board or
				the board's designee.
As of Register 143 (October 1997),
					 15 AAC 112.370 was relocated by
					 the regulations attorney to
					 15 AAC 112.990. The history note
					 for 15 AAC 112.990 reflects its
					 history under its former number.
As of Register 175 (October 2005), changes were made to
					 15 AAC 112.990 by the regulations
					 attorney to recognize the establishment of the Alaska Retirement Management
					 Board to replace the Alaska State Pension Investment Board, the Alaska
					 Teachers' Retirement Board, and the Public Employees' Retirement Board. The
					 changes were made by the regulations attorney in accordance with ch. 9, FSSLA
					 2005 and AS
					 44.62.125(b)(6).
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.410 - Hatchery reporting requirements

Current through May 31, 2024
(a) In a year when
				a hatchery permit holder's cost recovery will be conducted by a common property
				fishery authorized under
				AS
				16.10.455 or
				AS
				16.12.090, the hatchery permit holder must
				provide
(1) audited financial statements for
				the hatchery permit holder for the three most recent years preceding the
				current year;
(2) the hatchery
				permit holder's projected current-year costs;
(3) for purposes of
				AS
				16.10.455, the number of salmon, by species,
				that returned to the hatchery in the three most recent full calendar years and
				the number of salmon, by species, projected to return to the hatchery in the
				current year; and
(4) for purposes
				of AS
				16.12.090, the pounds of shellfish, by
				species, harvested in the hatchery's special harvest area in the three most
				recent full calendar years and the pounds of shellfish, by species, projected
				to be harvested in the hatchery's special harvest area in the current
				year.
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.415 - Common property fishery assessment rate for salmon

Current through May 31, 2024
(a) A person
				subject to the common property fishery assessment under
				AS
				16.10.455 shall pay an assessment at a rate
				determined by the department annually on the projected value of the salmon
				taken in a terminal harvest area that is subject to a common property fishery
				assessment.
(b) The common property
				fishery assessment rate will be determined annually by the department using one
				of the following methods:
(1) as a fraction
(A) the numerator of which is the projected
				assessment revenue for the current year; and
(B) the denominator of which is the total
				pounds of salmon projected to return to the terminal harvest area in the
				current year that will be subject to the common property fishery assessment,
				multiplied by the projected regional price per pound of salmon for the current
				year that will be subject to the common property fishery assessment.
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.416 - Common property fishery assessment rate for shellfish

Current through May 31, 2024
(a) A person
				subject to the common property fishery assessment under
				AS
				16.12.090 shall pay an assessment at a rate
				determined by the department annually on the projected value of the shellfish
				taken in a special harvest area that is subject to a common property fishery
				assessment.
(b) The common property
				fishery assessment rate will be determined annually by the department using one
				of the following methods:
(1) as a fraction,
(A) the numerator of which is the projected
				assessment revenue for the current year; and
(B) the denominator of which is the total
				pounds of shellfish projected to be harvested in the terminal harvest area in
				the current year that will be subject to the common property fishery
				assessment, multiplied by the projected regional price per pound of shellfish
				for the current year that will be subject to the common property fishery
				assessment;
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.420 - Liability for common property fishery assessment

Current through May 31, 2024
(a) A person
				subject to AS 16.43 who participates in a common property fishery under
				AS
				16.10.455 or
				AS
				16.12.090 shall pay a common property fishery
				assessment at the rate established by the department under
				15 AAC 116.415 for the harvest of
				salmon or 15 AAC 116.416 for the harvest of
				shellfish, if the harvest occurs in an area and during a time of year
				designated by the commissioner offish and game as a common property fishery
				under AS
				16.10.455 or
				AS
				16.12.090.
(b) Except as provided under (c) of this
				section, a buyer who acquires salmon or shellfish from a person who is subject
				to a common property fishery assessment under
				AS
				16.10.455 or
				AS
				16.12.090 shall collect the assessment at the
				time of purchase.
(c) A person who
				transfers salmon or shellfish to a buyer who is not a fisheries business
				licensed under AS 43.75 is liable for the payment of the common property
				fishery assessment imposed under
				AS
				16.10.455 or
				AS
				16.12.090 if, at the time possession of the
				salmon or shellfish is transferred to the buyer, the common property fishery
				assessment has not been collected.
Authority:
AS
					 16.10.455
AS
					 16.12.090
AS
					 43.05.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.425 - Annual report and remittance of tax

Current through May 31, 2024
(a) A buyer
				responsible for the collection of the common property fishery assessment under
				15 AAC 116.420 shall file an
				annual report for each business location on a form or in a format prescribed by
				the department, reporting
(1) the name of the
				buyer;
(2) the buyer's federal
				employer identification number (EIN) or social security number;
(3) the buyer's fisheries business license
				number;
(4) the year of
				purchase;
(5) the total pounds and
				value of salmon or shellfish, by hatchery and species, that the buyer has
				purchased or acquired; and
(6) the
				signature, printed name, and title of the buyer or its authorized
				representative, and date of signing.
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.430 - Reporting of bonus or other additional payments

Current through May 31, 2024
(a) A buyer making
				a bonus or other additional payment to a person after October 31 for salmon or
				shellfish purchased in a previous year shall file a report of the bonus or
				additional payment made. The buyer shall file the report on a form or in a
				format prescribed by the department, reporting
(1) the year in which the salmon or shellfish
				were initially reported; and
(2)
				the value of the bonus or additional payment.
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.435 - Report by department upon failure to make report or making false or fraudulent report

Current through May 31, 2024
If a person fails to file a report at the time prescribed
				  under 15 AAC 116.410 -
				  15 AAC 116.490 or makes, willfully
				  or otherwise, a false or fraudulent report, the department will make the report
				  from the information it obtains.
Authority:
AS
					 16.10.455
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 4 - Common Property Fishery Assessment › 15 AAC 116.490 - Definitions

Current through May 31, 2024
In
				  15 AAC 116.410 -
				  15 AAC 116.490, unless the context
				  requires otherwise,
(1) "buyer" means
				a person who purchases or otherwise acquires salmon from a person who
				participates in a common property fishery;
(2) "department" means the Department of
				Revenue;
(3) "person" means an
				individual, partnership, association, limited liability company, corporation,
				or any group or combination acting as a unit;
(4) "projected regional price" means the
				average price of salmon
(A) reported to the
				department in the prior year on returns filed under AS 43.75 (fisheries
				business license and taxes) that reflect processing activity in the area
				nearest to the terminal harvest area where the common property fishery
				assessment will be imposed; and
(B)
				adjusted up or down after taking into account current-year market conditions
				and salmon market trends;
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 5 - Seafood Marketing Assessment on Processors › 15 AAC 116.600 - Imposition of seafood marketing assessment

Current through May 31, 2024
(a) There is
				imposed an assessment under
				AS
				16.51.120 on the total value paid for seafood
				products by all processors, except on those transactions excluded from
				liability for tax under AS 43.75 as provided in
				AS
				43.75.017, for the calendar year 1982 and
				each year following until amended or terminated under
				AS
				16.51.140 or
				AS
				16.51.130. The assessment is on all
				processors whose value paid for seafood products during a calendar year is at
				least $50,000, and is calculated at the rate of.2 percent of the total value
				paid for the seafood products.
(b)
				All processors shall file returns under
				15 AAC 116.610 and shall pay the
				total assessment due under this chapter on or before March 31 after the close
				of the calendar year to which the assessment applies.
(c) A processor is liable for the tax under
				AS 16.51 on the value of a seafood product processed for a person not licensed
				under AS 43.75.
(d) A person
				taking, purchasing, or otherwise acquiring a seafood product that has not been
				subject to the tax imposed in AS 16.51, who transports the seafood product to a
				point outside the taxing jurisdiction of the state for sale or processing, is
				liable for the tax under AS 16.51 on the value of the seafood
				product.
Authority:
AS
					 16.51.120
AS 43.05.080
AS
					 43.05.250
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 5 - Seafood Marketing Assessment on Processors › 15 AAC 116.610 - Filing the return

Current through May 31, 2024
(a) Each processor shall file a return on a
				form provided by the department and remit the total amount of the assessment to
				the department on or before March 31 after the close of the calendar year to
				which the assessment applies. The information required by the return will
				include the following:
(1) name of the
				taxpayer;
(2) mailing
				address;
(3) federal employer
				identification number or social security number;
(4) fisheries business license
				number;
(5) year for which tax
				return is being filed;
(6)
				locations of operation and vessel name, if applicable;
(7) total value paid for seafood products in
				Alaska during the calendar year for which the return is being filed;
(8) other information required by the
				department.
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 5 - Seafood Marketing Assessment on Processors › 15 AAC 116.620 - Extension of time for filing return

Current through May 31, 2024
(a) Upon a showing
				of good cause, the department will, in its discretion, grant a reasonable
				extension of time, not to exceed 180 days in the aggregate, for filing a
				return. An extension of time for filing a return does not extend the time for
				the payment of the assessment. An estimated payment must be remitted with the
				request for an extension along with an explanation showing how the estimate was
				determined. The estimated payment must be equal to or greater than 90 percent
				of the actual liability shown on the return ultimately filed within the
				approved extension period in order to avoid failure-to-pay penalties under
				AS
				43.05.220(a) and
				15 AAC 05.210(b).
(b) The application for an extension of time
				for filing the return must be in writing and addressed to the department and
				must contain a full statement of the causes for the delay. It must be filed no
				later than 15 calendar days before the date the return is due.
(c) If an extension of time for filing the
				return is granted, the return must be filed before the expiration of the period
				of extension.
(d) If an application
				for extension is denied, the return must be filed within 10 calendar days after
				the date the notice of denial is mailed by the department or 10 calendar days
				after the March 31 due date, whichever is later.
Authority:
AS
					 16.51.160
AS
					 43.05.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 5 - Seafood Marketing Assessment on Processors › 15 AAC 116.630 - Administration and enforcement

Current through May 31, 2024
The provisions of
				  AS
				  43.05.010-43.05.290,
				  AS
				  43.10.010-43.10.200 and 15 AAC 05 apply to
				  the administration of the assessment imposed by this chapter and they include
				  the following:
(1) the confidentiality
				of tax return information is provided for under
				AS
				43.05.230;
(2) the availability of taxpayer remedies is
				provided for under
				AS
				43.05.240 and 15 AAC 05.005 -
				15 AAC 05.050;
(3) the imposition of penalties for failure
				to file a return or pay the assessment required by this chapter will be
				calculated as provided in
				AS
				43.05.220 and
				15 AAC 05.200 -
				15 AAC 05.230;
(4) interest on assessments not timely paid
				will be calculated under
				AS 43.05.225;
				and
(5) the prosecution of criminal
				violations and the collection of the assessment under this chapter is provided
				for under
				AS
				43.10.010.
Authority:
AS
					 16.51.170
AS
					 43.05.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 5 - Seafood Marketing Assessment on Processors › 15 AAC 116.670 - Processors eligible for elections

Current through May 31, 2024
(a) For purposes of
				participating in an election to approve or terminate an assessment under AS
				16.51 and this chapter, only those processors whose total value paid for
				seafood products during the previous calendar year exceeds $50,000 are eligible
				to
(1) vote on whether to approve or
				terminate an assessment under
				AS
				16.51.140; and
(2) petition and vote on whether to terminate
				the assessment under
				AS
				16.51.130.
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 5 - Seafood Marketing Assessment on Processors › 15 AAC 116.680 - Elections imposing, amending or terminating the assessment

Current through May 31, 2024
(a) The
				certification of an election held in accordance with
				AS
				16.51.140 to either impose an assessment or
				amend an existing assessment must occur before December 1 of the year for which
				the assessment is being imposed.
(b) The certification of an election held in
				accordance with
				AS
				16.51.130 to terminate an assessment must
				occur before December 1 of the year for which the assessment would have been
				imposed.
(c) An election held in
				accordance with
				AS
				16.51.130 and
				AS
				16.51.140 to impose, amend or terminate an
				assessment which is certified after December 1 of any year will apply to the
				following year. In addition, no imposition, amendment or termination of an
				assessment can be made retroactive to years before the year in which the
				election is certified.
Authority:
AS
					 16.51.130
AS
					 43.05.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment › Article 5 - Seafood Marketing Assessment on Processors › 15 AAC 116.700 - Definitions

Current through May 31, 2024
In AS 16.51 and
				  15 AAC 116.600 -
				  15 AAC 116.700,
(1) "assessment" means a seafood marketing
				assessment imposed by AS 16.51 and this chapter;
(2) "department" means the Department of
				Revenue;
(3) "processor" means the
				same as "processor" in
				AS
				16.51.180(3), and the same
				as "fisheries business" in
				AS
				43.75.290 and includes one engaged in the act
				of "processing" as defined in
				15 AAC 75.300(4)
				and one who both harvests and processes seafood for commercial sale, except
				those processors the value of whose seafood products is excluded from the tax
				imposed under AS 43.75 by virtue of
				AS
				43.75.017 and
				15 AAC 75.035;
(4) "seafood products" means the same as
				"seafood" in
				AS
				16.51.180(5), and the same
				as "fishery resource" in
				AS
				43.75.290 and as interpreted in
				15 AAC 75.300(2);
(5) "value paid" means the same as "value" in
				AS
				16.51.180(6), and "value" in
				AS
				43.75.290 and as interpreted in
				15 AAC 75.300(3) and (3).
Authority:
AS
					 16.51.150
AS 16.51.160
AS 16.51.180
AS
					 43.05.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.010 - Scope of regulations

Current through May 31, 2024
This chapter applies to all applications for assistance in
				  financing or refinancing the construction or equipment of medical facilities
				  under the Alaska Medical Facility Authority Act.
Authority:
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.030 - Acceptance and approval of application; rejection and postponement

Current through May 31, 2024
(a) When the requirements of
				15 AAC 118.020 have been met, the
				executive director shall present the application to the authority for its
				consideration. However, nothing in this section prohibits the executive
				director from forwarding to members portions of the proposed application, as
				received.
(b) Acceptance of an
				application will be by motion or resolution. The acceptance motion or
				resolution will authorize the executive director to retain or further negotiate
				the services of a nationally recognized financial advisor and other necessary
				services for the evaluation of the proposed issue, and to request and review
				additional information and data pertinent to the application.
(c) The authority may request additional
				information and data or authorize the executive director to make these requests
				at any time during the application process.
(d) Before the authority approves an
				application, the applicant must have
(1)
				repealed 6/15/80;
(2) complied with
				15 AAC 118.020 and
				15 AAC 118.030;
(3) selected an underwriter acceptable to and
				approved by the authority; and
(4)
				submitted financial statements for the applicant and the operator or proposed
				operator of the existing or proposed medical facility, including balance
				sheets, income statements and statements of change in financial position,
				certified by an independent certified public accountant, for the immediately
				preceding three fiscal years or all fiscal years if the applicant or operator
				or proposed operator have been in operation for less than three years.
				Financial statements must also be provided for any parties acting as
				guarantors, indemnitors or sureties for the applicant or operator or proposed
				operator. The applicant must also provide pro forma financial statements
				showing the financial viability of the proposed project.
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.040 - Bond counsel

Current through May 31, 2024
(a) The authority will retain the services of a nationally recognized bond counsel for either a specified term or on an issue-by-issue basis.
(b) Before issuance of the bonds, the authority must receive an opinion of a nationally recognized bond counsel, who must be an active member in good standing of any state bar, that the interest in the bonds of the authority issued on behalf of an applicant will be tax exempt under the provisions of Section  103 of the Internal Revenue Code (26 USC §
										103).
Authority:
AS
					 18.26.040(c)
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.050 - Records and reports

Current through May 31, 2024
(a) An applicant and operator or proposed
				operator must, by signed resolution of their individual boards of directors,
				make all books and records available to the authority, executive director and
				agents of the authority, for inspection at any reasonable time during the
				pendency of the application and, if the authority approves the bond issue, for
				the time during which any bonds remain outstanding.
(b) The applicant and operator or proposed
				operator shall keep accurate books and records showing the financial status of
				the medical facility and shall annually file financial statements with the
				authority.
Authority:
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.060 - Fees

Current through May 31, 2024
(a) Upon issuance of the authority's bonds,
				and prior to the disbursement of proceeds for any other purpose, the authority
				shall receive as a financing fee an amount equal to one percent of the first
				$1,000,000, plus 1/2 of one percent of the next $9,000,000, plus one-tenth of
				one percent of the face amount of the issue in excess of $10,000,000, less the
				authority's previously reimbursed direct costs of evaluating the application as
				set out in 5 AAC 118.020(b).
(b) As
				a condition to receiving bond proceeds, the applicant must agree to pay on an
				annual basis an amount no less than one-fortieth of one percent of the
				outstanding balance of the bond issue. If applicant fails to timely pay the
				authority this annual fee, the authority may, in addition to other remedies,
				withdraw, or cause to be withdrawn, the amount due and owing from any special
				funds under the control of the authority or the control of the trustee, if the
				authority has entered into a trust agreement.
(c) Enumeration of costs and fees in this
				section is not a limitation upon any other costs and fees as may be permitted
				by law or contract.
Authority:
AS
					 18.26.050(4)
AS
					 18.26.100
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.070 - Primary documents between applicant and operator

Current through May 31, 2024
(a) No agreement,
				contract or any other document which is a component part of the underlying
				documents to an applicant's bond issue, or for which authority verification or
				approval is required, may be modified or partially or wholly assigned without
				the authority's written approval of the terms of the modification or of the
				assignment and the assignee.
(b) An
				applicant is considered the operator of the medical facility or proposed
				medical facility under this chapter. However, should the operator or proposed
				operator be other than the applicant, the applicant and operator or proposed
				operator, by whatever designation called, must submit to the authority for its
				approval the lease, operation contract, management contract or other primary
				documents defining the relationship between the applicant and the operator or
				proposed operator.
(c) The lease,
				operation contract, management contract or other primary documents between the
				applicant and operator or proposed operator if other than the applicant, must
				contain clauses granting to the authority and its assignees the same remedies
				upon default granted to the applicant and disallowing the removal of
				improvements during the default period. Should this clause be omitted from the
				lease, operation contract, management contract or other primary agreement
				between the applicant and operator or proposed operator, it shall be considered
				to be inferentially part of that lease or contract and shall be added by
				amendment by the applicant and operator. If they fail to amend the lease or
				contract within a reasonable time, the authority may so amend the appropriate
				documents on behalf of the applicant and operator or proposed
				operator.
(d) The applicant and
				operator may not assign or modify the lease, operation contract, management
				contract or other primary agreement without the prior approval of the
				authority.
Authority:
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.080 - Supervision of proceeds of bond issue

Current through May 31, 2024
As long as there are outstanding bonds under a bond issue,
				  the authority may require the applicant to
(1) have made an annual audit or examination
				of its books and records by an independent firm of certified public accountants
				to determine whether the provisions of the bond issue have been complied with,
				and applicant must pay the cost of this audit or examination;
(2) permit the authority or its agents access
				to its books and records at any reasonable time; and
(3) submit, on written request from the
				authority, a sworn-to, detailed statement by an officer of the applicant
				stating the purposes to which bond proceeds have been applied.
Authority:
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.090 - Meetings

Current through May 31, 2024
(a) Regular Meetings. All regular meetings of
				the authority must be noticed in a newspaper of general circulation not more
				than two weeks, nor less than five days, prior to the meeting.
(b) Special Meetings. Special meetings may be
				held upon the call of the chairperson or any three members of the board. The
				call must designate the time and place of the meeting and the public notified
				of the special meeting in a manner reasonable under circumstances which shall
				include notice in a newspaper of general circulation.
(c) Public Meetings. All meetings of the
				authority are open to the public, though a member may move to hold any portion
				of the meeting in executive session. Only those subjects set out in
				AS
				44.62.310(c) and specified
				in the motion may be discussed in executive session.
Authority:
AS
					 18.26.040
AS
					 18.26.050(4)
AS
					 44.62.310
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.100 - Public record

Current through May 31, 2024
Applications, and data provided to the authority in support
				  of the applications, are public record under
				  AS
				  40.25.110-40.25.120 unless they qualify for
				  a statutory or judicial exemption.
Authority:
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.110 - Conflict of interest

Current through May 31, 2024
No member of the board may vote on any motion or resolution
				  relating to any portion of the application if the board member has a direct or
				  indirect interest in that portion of the application or any contract or
				  understanding that will come into existence if the bond issue is
				  approved.
Authority:
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.120 - Notice of default

Current through May 31, 2024
All notices of default provided for in underlying documents
				  to the bond issue shall be in writing and forwarded to the authority,
				  applicant, operator, lessee, trustee, assignee and all other parties who are
				  subject to AS 18.26 and these regulations.
Authority:
AS
					 18.26.050(4)
Alaska Administrative Code › Title 15 - Revenue › Chapter 118 - Health and Safety › Article 1 - Alaska Medical Facility Authority › 15 AAC 118.130 - Definitions

Current through May 31, 2024
In this chapter, unless the context requires otherwise, the definitions shall be as follows:
(1) "applicant" means the person or entity seeking monetary assistance to finance or refinance a medical facility or proposed medical facility under AS 18.26 and these regulations;
(2) "executive director" means the executive director or acting executive director of the Alaska Medical Facility Authority;
(3) "lessee" means, for purposes of AS 18.26 and these regulations, a political subdivision or nonprofit corporation that leases medical facilities from the authority;
(4) "nonprofit corporation" means a corporation, no part of the net earnings of which inures to the benefit of any private shareholder or individual, which is in compliance with the provisions of AS 10.20, the Alaska Nonprofit Corporations Act, and which is an organization described in Section  501(c)(3) of the Internal Revenue Code (26 USC §
										501(c)(3)); and
(5) "operator" or "proposed operator" means the applicant or, if other than the applicant, the person or entity responsible for the management, day-to-day operation and maintenance, and the development and implementation of long-range goals and objectives for the medical facility or proposed medical facility.
Authority:
AS
					 18.26.050
Alaska Administrative Code › Title 15 - Revenue › Chapter 125 - Child Support Enforcement › Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings › 15 AAC 125.010 - Determination of support obligation

Current through May 31, 2024
Alaska Rule of Civil Procedure 90.3, effective August 1,
				  1987, as amended as of April 16, 2018, by Supreme Court Order 1919, is adopted
				  by" reference as the agency's child support guidelines.
Authority:
AS
					 25.27.020
AS
					 25.27.140
AS
					 25.27.200
Alaska Administrative Code › Title 15 - Revenue › Chapter 125 - Child Support Enforcement › Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings › 15 AAC 125.020 - Determination of total income from all sources and potential income

Current through May 31, 2024
(a) In
				every matter in which the agency must establish or review a child support
				order, the agency will determine the obligor's and, if appropriate, the
				custodial parent's total income from all sources. In determining total income,
				the agency will use a parent's Department of Labor and Workforce Development
				records, tax documents, leave and earnings statements, pay stubs, child support
				affidavits required by Alaska Rule of Civil Procedure 90.3(e), bank records,
				sworn testimony, or other confirmation of the parent's income that the agency
				determines is reliable.
(b) In
				every matter in which the agency has determined that a parent is voluntarily
				unemployed or underemployed, as provided in
				15 AAC 125.060, the agency will
				also determine the parent's potential income. The agency will determine
				potential income by considering, based on available information, the parent's
				past income, skills, work history, and education, and the job opportunities in
				the area where the parent physically resides.
Authority:
AS
					 25.27.020
AS 25.27.140
AS 25.27.160
AS 25.27.170
AS
					 25.27.200
Alaska Administrative Code › Title 15 - Revenue › Chapter 125 - Child Support Enforcement › Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings › 15 AAC 125.030 - Total income from all sources

Current through May 31, 2024
(a) For purposes of
				15 AAC 125.020, total income from
				all sources is the expected actual annual income that the parent will earn or
				receive when the child support award is to be paid. The expected actual annual
				income consists of
(1) salaries and wages,
				including overtime and tips;
(2)
				commissions;
(3) severance pay paid
				over an extended period of time;
(4) royalties;
(5) bonuses and profit sharing;
(6) interest and dividends, including
				permanent fund dividends;
(7)
				income derived from self-employment and from business partnerships;
(8) social security benefits;
(9) veterans benefits, except those that are
				means-based;
(10) insurance
				benefits in place of earned income, such as workers' compensation or periodic
				disability payments;
(11) workers'
				compensation;
(12) unemployment
				compensation;
(13)
				pensions;
(14) annuities;
(15) income from trusts;
(16) capital gains in real and personal
				property transactions to the extent that they represent a regular source of
				income;
(17) spousal support
				received from a person not a party to the order;
(18) income from contractual
				agreements;
(19) prerequisites or
				in-kind compensation, such as employer provided housing and transportation
				benefits, to the extent that they are significant and reduce living
				expenses;
(20) income from life
				insurance or endowment contracts;
(21) income from interest in an estate,
				whether received directly or through a trust;
(22) lottery or gambling winnings received
				either in a lump sum or an annuity;
(23) prizes and awards;
(24) net rental income;
(25) G.I. benefits, excluding education
				allotments;
(26) National Guard and
				Reserves drill pay; and
(27) Armed
				Service Members base pay plus the parent's allowances for quarters, rations,
				cost of living allowance, and specialty pay.
Alaska Administrative Code › Title 15 - Revenue › Chapter 125 - Child Support Enforcement › Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings › 15 AAC 125.040 - Financial and medical information required

Current through May 31, 2024
(a) Upon receipt of
				a request for financial or medical information, or both, or an order for
				production of that information, a parent to whom the request is addressed shall
				provide to the agency accurate financial or medical information or both from
				which the parent's child support obligation can be calculated. The parent shall
				provide the financial or medical information or both within 20 days after the
				agency sends a request for information to the parent. The agency will send a
				request for information to a parent by first-class mail or by electronic
				means.
(b) The information that a
				parent must provide under (a) of this section includes the following, as
				appropriate:
(1) completed child support
				guidelines affidavits for the current year and for the year immediately
				preceding the request or order for financial information, and all supporting
				documentation necessary to verify the statements in the affidavits;
(2) copies of signed income tax returns, with
				all applicable schedules, for the two tax years immediately preceding the
				request or order for financial information, and all supporting documentation
				necessary to verify the statements in the tax returns;
(3) if the parent is employed, the parent's
				three most recent pay stubs;
(4) if
				the parent is self-employed, the business records reflecting the parent's
				business income and expenses for the past three months;
(5) documentation concerning any periodic
				benefits, such as workers' compensation, unemployment compensation, social
				security benefits (including Children's Insurance Benefits received under
				42 U.S.C.
				402(d)(2) by the parent's
				dependents), veterans benefits, interest or dividends, insurance benefits,
				dividends and other monetary benefits paid by corporations organized under
				43 U.S.C.
				1601 -
				1629 e (Alaska Native Claims
				Settlement Act), and any in-kind compensation, that were received by the parent
				whether or not those benefits are required to be reported on the parent's
				income tax returns; and
(6)
				documentation concerning any health care coverage that may be available to the
				parent for the child or children to be covered by the support order.
Alaska Administrative Code › Title 15 - Revenue › Chapter 125 - Child Support Enforcement › Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings › 15 AAC 125.050 - Determining total income from all sources

Current through May 31, 2024
(a) Except when the
				agency determines that a parent is voluntarily unemployed or underemployed
				under 15 AAC 125.060, the agency will
				use the best information available, including any information available to it
				through automated sources such as information maintained by the Department of
				Labor and Workforce Development, to determine the parent's total income from
				all sources for the periods for which support is to be paid.
(b) When the agency calculates arrears under
				15 AAC 125.105, and except when
				the agency determines that a parent is voluntarily unemployed or underemployed
				under 15 AAC 125.060, the agency will
				base the support calculation on the parent's actual total income for the period
				for which support is being calculated. If the agency has
(1) complete information concerning the
				parent's total income for a year for which support is being calculated, the
				agency will use that information to calculate support for that year, even if
				the parent worked less than full time or worked sporadically during the
				year;
(2) limited information
				concerning the parent's actual total income for a year for which support is
				being calculated, the agency will estimate the parent's total income for that
				year based on the parent's earnings in prior or subsequent years, job skills,
				training, work history, and education, and the employment available in the area
				where the parent physically resides or previously resided; or
(3) no information concerning the parent's
				total income in a past year, the agency will base the support calculation on
				the
(A) Male and Female Average Annual Wage
				Income by Age Group statistics provided by the Department of Labor and
				Workforce Development if the parent is 19 years of age or older and resides in
				this state;
(B) federal minimum
				wage as set out in 29 U.S.C.
				206(a)(1) or minimum wage
				where the party resides, whichever is greater, if the parent is 19 years of age
				or older and resides outside of this state; or
(C) minimum $50-per-month support amount set
				out in Alaska Rule of Civil Procedure 90.3(c)(3) if the parent is less than 19
				years of age.
Alaska Administrative Code › Title 15 - Revenue › Chapter 125 - Child Support Enforcement › Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings › 15 AAC 125.060 - Voluntary unemployment and underemployment and potential income

Current through May 31, 2024
(a) If,
				after considering the relevant circumstances, including the parent's education,
				training, occupation, health, employment opportunities, and the extent to which
				the parent is participating in a reasonably diligent work search, the agency
				determines that the parent is voluntarily and unreasonably underemployed or
				unemployed, the agency will determine the parent's potential income under
				15 AAC 125.020(b)
				based on the parent's work history, qualifications, and job opportunities. The
				agency may also impute potential income for non-income or low income producing
				assets.
(b) The agency may not
				determine that a parent is voluntarily and unreasonably underemployed or
				unemployed if the parent is mentally or physically incapacitated or if the
				obligor parent is caring for a child under two years of age to whom the parents
				owe a joint legal responsibility.
(c) For purposes of (a) of this section, if a
				parent makes a career change, the agency will consider the extent to which the
				children will ultimately benefit from the change.
Authority:
AS
					 25.27.020
AS 25.27.140
AS 25.27.160
AS 25.27.170
AS
					 25.27.200
Alaska Administrative Code › Title 15 - Revenue › Chapter 125 - Child Support Enforcement › Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings › 15 AAC 125.065 - Determining adjusted annual income

Current through May 31, 2024
(a) If a child
				support award is based on a parent's total income from all sources, the
				adjusted annual income equals the parent's total income from all sources
				determined under
				15 AAC 125.030 minus the
				deductions specified in Alaska Rule of Civil Procedure 90.3(a)(1).
(b) If the child support award is based on a
				parent's potential income, the adjusted annual income equals the parent's
				potential income determined under
				15 AAC 125.060 minus the
				deductions specified in Alaska Rule of Civil Procedure 90.3(a)(1), based on the
				parent's potential income.
Authority:
AS
					 25.27.020(a)
AS
					 25.27.140(a)
AS 25.27.160
AS 25.27.170
AS
					 25.27.200