Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 4 - General Provisions › 15 AAC 23.993 - Definitions

Current through May 31, 2024
(a) In this chapter, unless otherwise
				indicated,
(1) "abode" means one's home or
				place of dwelling;
(2) "adult"
				means an individual who has reached 18 years of age, which is the age of
				majority under
				AS
				25.20.010, or who is under 18 years of age
				but because of marriage has reached the age of majority under
				AS
				25.20.020;
(3) "authorized representative"
(A) means an adult who has a sufficiently
				significant personal relationship with a child or another adult whom the
				department is satisfied that the person is applying for the dividend payment
				for the benefit of the child or the adult;
(B) includes an official of a public agency
				or a private institution;
(C) does
				not include an individual who receives compensation, including all or a portion
				of the dividend, to sponsor a child or adult to receive the dividend under
				15 AAC 23.113(c)(1)(D);
(4) "child" means an individual who has not
				reached the age of majority under
				AS
				25.20.010 or
				25.20.020;
(5) "department" means the Department of
				Revenue;
(6) "dividend" means a
				permanent fund dividend;
(7)
				"dividend year" means the calendar year in which the dividend is
				declared;
(8) "emancipated minor"
				means an individual under the age of 18 years who has been declared emancipated
				by the superior court of this state under
				AS
				09.55.590, or by a court of another
				jurisdiction under procedures granting the individual the equivalent
				status;
(9) "legal guardian" means
				a guardian or conservator appointed by the court under
				AS
				13.26.035,
				13.26.045,
				13.26.095,
				13.26.112,
				13.26.116,
				13.26.210, or similar provisions
				of law of Alaska or another jurisdiction;
(10) "month" means a calendar
				month;
(11) "qualifying year" means
				the calendar year immediately preceding the dividend year;
(12) "resident" means a state resident as
				defined by
				AS
				43.23.095(7);
(13) repealed 1/1/99;
(14) "serving as an employee of the state of
				Alaska" means active compensated employment in the executive, legislative, or
				judicial branch of state government or the University of Alaska; the phrase
				does not include employment by a political subdivision of the state of
				Alaska;
(15) "incarcerated" means
				confined in a facility or setting under a court order for a conviction to
				restrain an individual's movement and freedom, including a prison, jail, other
				penal institution, half-way house, hospital, medical facility, treatment
				facility, or a furlough to a non-penal setting monitored by an electronic
				device for the purpose of monitoring the individual's movements;
(16) "financial institution" means a bank,
				savings bank, savings and loan association, credit union, securities
				broker-dealer, or other institution determined by the department to be an
				eligible depository;
(17) "process"
				means the procedure of collecting information and documents in order to ensure
				that an application is complete and upon which a non-discretionary decision to
				pay or deny can be based according to statutory criteria;
(18) "review" means the procedure subsequent
				to processing in which an otherwise complete application is required to undergo
				further inquiry and examination to determine whether an applicant, in fact,
				meets all applicable eligibility criteria;
(19) "life-threatening" means any condition
				that the attending physician indicates in writing is life-threatening in the
				physician's opinion;
(20) "sibling"
				means one of two or more individuals having at least one parent in common, and
				includes step-relationships;
(21)
				"terminally ill" means any condition that the attending physician indicates in
				writing is a terminally ill condition in the physician's opinion;
(22) "personal information" has the meaning
				given that term in AS 44.99.350;
(23) "governmental agencies" means entities
				of the
(A) federal government; or
(B) state or of a political subdivision of
				the state, including
(i) an agency, a board
				or commission, the University of Alaska, a public authority or corporation, a
				municipality, a school district, and other governmental units of the state or a
				political subdivision of the state; and
(ii) entities of the court system or the
				legislative branch of state government;
(24) "postmarked" means that an official
				cancellation stamp has been placed by the United States Postal Service, or the
				postal service of a foreign country, that records the date and place of
				mailing;
(25) "signed" means either
				to sign by hand or by using an electronic signature function;
(26) "in writing" means on paper or
				electronically;
(27) "agent
				organization" means the entity that the department selects under
				AS
				43.23.062(g) to implement
				and operate the contribution program for beneficiary organizations;
(28) "beneficiary organization" means
(A) each campus of the University of
				Alaska;
(B) each other educational
				organization, community foundation, or charitable organization that the
				department determines to be eligible under
				AS
				43.23.062(c) and (d) to
				receive a contribution deducted from a dividend payable to an
				individual;
(29)
				"educational organization" does not include the campuses of the University of
				Alaska.
(30) "minor parent" means a
				parent who
(A) has not reached the age of
				majority under
				AS
				25.20.010 or
				25.20.020; and
(B) is not an emancipated
				minor;
(31) "substitute
				sponsor" means a person or agency otherwise qualifying as a sponsor under
				15 AAC 23.113(c)(1), and who replaces the
				child's original sponsor due to the original sponsor's ineligibility as a
				sponsor.