reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.070 - Taxable nexus

Current through May 31, 2024
(a) A person meeting the criteria set out in
			 this section may seek a determination of whether the person has a taxable nexus
			 for purposes of AS 43.77. The person must
(1)
			 be buying a processed fishery resource from an unrelated person in an
			 arms-length transaction, and
(2)
			 obtain a transfer of the legal title, risk of loss, and the physical possession
			 of the resource outside the jurisdiction of the state and thereafter land the
			 fishery resource in the state for transshipment to another jurisdiction.
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.990 - Definitions

Current through May 31, 2024
In AS 43.77 and this chapter, unless the context otherwise
				requires,
(1) "department" means the
			 Department of Revenue;
(2) "filed"
			 means the date of personal delivery to the department or, if mailed, the date
			 of the United States postmark;
(3)
			 "related person or party" has the meaning of related person in
			 26 U.S.C.
			 267 and
			 26 U.S.C.
			 318;
(4) "weight" means the poundage of an
			 unprocessed fishery resource after the application of a recovery rate described
			 in 15 AAC 77.045(a)
			 to a processed fishery resource
Authority:
AS
				  43.77.070
Alaska Administrative Code › Title 15 - Revenue › Chapter 80 - Salmon Prices › 15 AAC 80.010 - Report of average wholesale salmon prices

Current through May 31, 2024
(a) If, during a
			 particular calendar year, the department does not receive a joint request as
			 described in
			 AS
			 43.80.035(d) for an average
			 wholesale salmon price report, no report will be prepared for that calendar
			 year. If the department does receive a joint request during a calendar year, a
			 report will be prepared for that year on the salmon species for which a report
			 is requested.
(b) If a joint
			 request is not received during a calendar year but is received on or before
			 February 15 of the following year, the department will approve the request if
			 reasonable cause is shown for the delay.
(c) If no joint request is received under (a)
			 of this section and no joint request is approved under (b) of this section for
			 a report on a salmon species, then no report will be prepared for that salmon
			 species in any subsequent year.
(d)
			 If a joint request is received under (a) of this section or approved under (b)
			 of this section, the department will mail a wholesale salmon price information
			 form to each salmon cannery which operated in the state. It will mail the form
			 by January 5 of the year following the year for which the report is requested
			 or within five days after the approval of a request under (b) of this
			 section.
(e) Each cannery shall
			 complete the information form and return it to the department by February 10
			 or, upon the approval of a request under (b) of this section, within 30 days of
			 the date of mailing the form under (d) of this section.
(f) If a cannery does not return a completed
			 information form to the department by April 1 following the year for which a
			 report is requested under (a) of this section, or within 60 days of the
			 approval of a request under (b) of this section, the person required to file
			 the report shall pay a civil penalty of $5,000 unless it is demonstrated to the
			 department that the failure to file was due to a reasonable cause and not to
			 willful neglect.
Authority:
AS
				  43.05.080
AS
				  43.80.035
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 1 - Alaska Gasline Inducement Act Reimbursement › 15 AAC 90.010 - Application for reimbursement and appeal

Current through May 31, 2024
(a) A licensee may,
				in a form prescribed by the department and as often as once in each quarter,
				apply for reimbursement of qualified expenditures from the Alaska Gasline
				Inducement Act reimbursement fund established under
				AS
				43.90.400(a).
(b) An application under this section must be
				signed by the licensee, or the authorized representative of the licensee, and
				must state the licensee's name, the name of a contact person with
				responsibility for preparing the application, and the contact person's mailing
				address, electronic-mail address, and telephone number. For each expenditure
				for which reimbursement is claimed, an application must include
(1) a description of the qualified activity
				for which the expenditure is claimed and an explanation of how the expenditure
				directly relates to the qualified activity;
(2) an accounting of the expenditure,
				including a statement of the amount of the expenditure, the date it was paid,
				and identification of all financial and technical source documents and records
				supporting the expenditure, including invoices, contracts, receipts, and
				employee time records if the expenditure is for labor;
(3) a detailed description of the transaction
				underlying the expenditure, including the
(A)
				name, mailing address, electronic-mail address, and telephone number of each
				seller and service provider;
(B)
				date of the transaction; and
(C)
				location where the transaction occurred; and
(4) other information and documentation
				requested by the department, as the department considers necessary, for
				reviewing the application for reimbursement.
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 1 - Alaska Gasline Inducement Act Reimbursement › 15 AAC 90.020 - Accounting, budget reports and audits

Current through May 31, 2024
(a) A licensee
				applying for reimbursement under AS 43.90 and this chapter shall maintain its
				accounting system in accordance with generally accepted accounting principles
				applied on a consistent basis, and shall retain for a period of seven years
				from the date the licensee receives reimbursement of an expenditure under this
				chapter, and make available to the department upon request, all financial and
				technical source documents and records supporting the application for
				reimbursement.
(b) A licensee shall
				submit the following budget reports to the department, with the expenditures
				categorized by qualified activity and described in detail:
(1) an initial budget report within 60 days
				after issuance of the license under AS 43.90, estimating the amount of total
				qualified expenditures that the licensee expects to pay in each quarter of each
				fiscal year from the date the license is issued through completion of the
				project, and estimating the amount of the qualified expenditures that the
				licensee expects to submit to the department for reimbursement in each quarter
				during that period;
(2) quarterly
				updates to the initial budget report described in (1) of this subsection,
				including
(A) a statement of the total amount
				of qualified expenditures paid by the licensee, by quarter, from the date of
				the issuance of the license through the date of the quarterly report, compared
				with the budgeted qualified expenditures previously reported for each quarter;
				and
(B) an update of the estimate
				in the initial budget report of the amount of total qualified expenditures that
				the licensee expects to pay in each quarter of each fiscal year from the date
				of the quarterly report through completion of the project, and the estimated
				amount of the qualified expenditures that the licensee expects to submit to the
				department for reimbursement in each quarter during that period.
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 1 - Alaska Gasline Inducement Act Reimbursement › 15 AAC 90.030 - Qualified expenditures

Current through May 31, 2024
(a) For purposes of reimbursement under this
				chapter, an expenditure is a qualified expenditure only if it meets the
				requirements set out in
				AS
				43.90.110(a)(1)(C) and this
				chapter, and is an actual and reasonable expenditure directly and reasonably
				related to a qualified activity that is paid by the licensee. Qualified
				expenditures include
(1) payment to an
				employee of the licensee, for the time expended on a qualified activity, for
				salary and wages, including the amount of customary or required benefits, and
				costs of business-related travel and meals during travel that the licensee
				reimburses to an employee under the licensee's contract of employment or
				standard written operating practice for the employee; however, a qualified
				expenditure does not include any portion of a
(A) bonus, stock option, or other payment
				above an employee's salary, wages, and customary or required benefits;
				or
(B) severance payment or other
				termination allowance paid to an employee;
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 2 - Gas Production Tax Exemption › 15 AAC 90.200 - Qualification for tax exemption

Current through May 31, 2024
(a) To qualify
				under AS
				43.90.300 for a tax exemption under
				AS
				43.90.320, a person must
(1) for firm transportation capacity on the
				Alaska mainline,
(A) enter into a
				pre-subscription agreement with the licensee before the commencement of the
				first binding open season of the project;
(B) submit a bid before the close of the
				first binding open season of the project; however, the person may submit a bid
				tendered after the close of the first binding open season, but no later than
				180 days after expiration of the first binding open season of the project, if
(i) the licensee accepts the bid under
				18 C.F.R.
				157.34(d)(2); and
(ii) the person makes, to the satisfaction of
				the commissioners, a good-faith showing of the circumstances that prevented the
				person from submitting a timely bid, and if the commissioners, on the basis of
				that showing, approve the tender of the bid; or
(C) be the holder of an inducement voucher
				issued to a person that qualifies under (A) or (B) of this paragraph;
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 2 - Gas Production Tax Exemption › 15 AAC 90.210 - Gas subject to tax exemption

Current through May 31, 2024
(a) For purposes of
				AS
				43.90.320(b), North Slope
				gas shipped through firm transportation capacity a producer acquired during the
				first binding open season or shipped in the firm transportation capacity
				described in a voucher received by the producer under
				AS
				43.90.330 is North Slope gas that is
				transported
(1) on the Alaska mainline in the
				firm transportation capacity acquired through the bid, precedent agreement, and
				transportation services agreement required to qualify under
				15 AAC 90.200(a) (1) - (3);
(2) in an amount no greater than that
				specified in the bid submitted under
				15 AAC 90.200(a) (1); and
(3) for a term of years no longer than
				specified in the bid submitted under
				15 AAC 90.200(a) (1), excluding any option for extension of
				the term of years.
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 2 - Gas Production Tax Exemption › 15 AAC 90.220 - Calculation of gas production tax obligation

Current through May 31, 2024
(a) For purposes of
				AS
				43.90.320, the amount for a calendar year of
				a producer's gas production tax obligation that is calculated under the gas
				production tax in effect at the start of the first binding open season held
				under AS 43.90, and that applies to production taxes that are levied on North
				Slope gas produced during the calendar year and transported as described in
				15 AAC 90.210(a) (1) - (3) equals TE + TU + TI, as reduced by
				the application of tax credits under (c) of this section, and
where
(1) TE equals
				the amount of tax calculated under (b)(4) or (5) of this section, as
				applicable;
(2) TU equals the
				amount of tax under
				AS
				43.55.011(e) for North Slope
				gas that is
(A) taxable under
				AS
				43.55.011(e);
(B) produced by the producer during the
				calendar year;
(C) produced before
				2022;
(D) transported as described
				in 15 AAC 90.210(a) (1) - (3); and
(E) used in the state;
(3) TI equals the amount of tax under
				AS
				43.55.011(i) for North Slope
				gas
(A) that is taxable under
				AS
				43.55.011(i);
(B) that is produced by the producer during
				the calendar year;
(C) the
				ownership or right to which constitutes a landowner's royalty; and
(D) that is transported as described in
				15 AAC 90.210(a) (1) - (3).
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 2 - Gas Production Tax Exemption › 15 AAC 90.230 - Voucher for resource inducement

Current through May 31, 2024
(a) To request an
				inducement voucher under
				AS
				43.90.330, a person must apply for the
				inducement voucher on a form provided by the commissioners. No later than 30
				days after notice is received, the applicant must provide other documents and
				information requested by the commissioners to determine whether the applicant
				meets the requirements of AS 43.90 and
				15 AAC 90.200. Upon receipt of the
				application and other documents and information, the commissioners will make a
				joint determination on an application for an inducement voucher, and will issue
				an inducement voucher if the application is approved.
(b) To transfer an inducement voucher issued
				under (a) of this section, the holder of the voucher and the proposed
				transferee must file a joint application on a form provided by the
				commissioners. The joint application must include a copy of a binding contract
				between the holder and the proposed transferee for the sale and purchase of
				North Slope gas. No later than 30 days after notice is received, the applicants
				must provide other documents and information requested by the commissioners to
				determine whether to approve the transfer under
				AS
				43.90.330 and
				15 AAC 90.200. Upon receipt of the
				application and other documents and information, the commissioners will make a
				joint determination on the application, and will issue proof of transfer if the
				application is approved. A transfer is limited in time and quantity as set out
				in AS
				43.90.330(c).
Authority:
AS
					 43.90.300
AS 43.90.320
AS 43.90.330
AS
					 43.90.410
Alaska Administrative Code › Title 15 - Revenue › Chapter 90 - Alaska Gasline Inducement Act Provisions › Article 3 - General Provisions › 15 AAC 90.900 - Definitions

Current through May 31, 2024
(a) In this chapter, unless the context
				otherwise requires,
(1) "commissioners" means
				the commissioner of revenue and the commissioner of natural resources, acting
				jointly, as provided in
				AS
				43.90.900;
(2) "department" means Department of
				Revenue;
(3) "fiscal year" means
				the period beginning July 1 and ending on June 30 of the following calendar
				year;
(4) "licensee" has the
				meaning given in
				AS
				43.90.900;
(5) "project" has the meaning given in
				AS
				43.90.900;
(6) "qualified activity" means an activity
				directly related to
(A) pursuing firm
				transportation commitments in a binding open season;
(B) securing financing for the
				project;
(C) obtaining a
				certificate of public convenience and necessity from the Federal Energy
				Regulatory Commission or the Regulatory Commission of Alaska; or
(D) satisfying a requirement of an agency
				with jurisdiction over the project including a Canadian regulatory
				agency;
(7) "lease or
				property" has the meaning given in
				AS
				43.55.900;
(8) "North Slope gas" means gas produced from
				a lease or property in the state north of 68 degrees North latitude.
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.010 - Motor vehicles designed for use on a highway

Current through May 31, 2024
For purposes of
				AS
				43.98.025, motor vehicles designed for use on
				a highway do not include off-road vehicles. For purposes of this section,
				off-road vehicles include dozers, graders, loaders, racing cars, lawn mowers,
				farm tractors and implements, construction and stevedoring cranes, devices used
				exclusively upon stationary rails or tracks, and mobile
				homes.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.020 - Return filing requirements

Current through May 31, 2024
(a) A seller shall
			 file the return required under
			 AS
			 43.98.025(d) on a form
			 prescribed by the department. On that form, the seller shall provide
			 identification of the person filing the return, inventory information, and
			 computation of the fee to be remitted.
(b) For a retail sale in which the seller
			 does not have a nexus with the state, the buyer shall complete the form
			 prescribed in (a) of this section and pay the fee imposed by
			 AS
			 43.98.025(a).
(c) Subject to
			 15 AAC 05.310(h),
			 the filing of the return and the remittance of the total fees must be made not
			 later than April 30, July 30, October 30, and January 30, for the calendar
			 quarters ending March 31, June 30, September 30, and December 31,
			 respectively.
(d) If a seller has
			 multiple business locations, all information shall be combined on one
			 return.
(e) The fee imposed in
			 AS
			 43.98.025 applies to a sale or service to a
			 related person.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.030 - Tires on new motor vehicles

Current through May 31, 2024
For purposes of the fee imposed in
				AS
				43.98.025, the sale or lease by a dealer of a
				new motor vehicle is not a retail sale of
(1) new tires on the vehicle; or
(2) a single new tire stored on the vehicle
			 as a spare.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.040 - Collection of the fee

Current through May 31, 2024
A fee imposed in
				AS
				43.98.025 upon a sale or service must be
				collected at the time of the sale or service, without regard to billing
				practices, installment agreements, credit procedures, or bad debts. The time of
				the sale or service must be determined on an accrual basis.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.050 - Replacement due to defect or recall

Current through May 31, 2024
A seller is not required to collect a fee under
				AS
				43.98.025 for a tire or service that is
				replaced or performed again as the result of a defect or recall, if the
				replaced tire or re-performed service is provided to the purchaser
(1) at no cost; or
(2) according to a fixed warranty schedule,
			 and the cost to the purchaser does not exceed 15 percent of the cost of the
			 replacement or re-performed service.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.060 - Tires for resale

Current through May 31, 2024
(a) For purposes of
			 AS
			 43.98.025(g)(2), the
			 department will consider a tire to be a tire for resale in a transaction
			 between
(1) the manufacturer of a tire and a
			 distributor of the tire;
(2) a
			 distributor of the tire and a retail dealer of the tire; or
(3) a retail dealer and another retail dealer
			 of the tire.
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.070 - Persons immune or exempt under federal law from tire fees

Current through May 31, 2024
The department will not apply the tire fee requirements of
				AS
				43.98.025 and this chapter to tires or
				services sold
(1) for official use to
			 a person that, under federal law, is immune from state taxation as an
			 instrumentality of the federal government, including a federal credit union and
			 the American Red Cross, if the purchaser provides a certificate of use as
			 required under
			 AS
			 43.98.025(g) and
			 15 AAC 98.080 for those tires or
			 services; or
(2) to a foreign
			 government, if the purchaser
(A) provides a
			 certificate of use as required under
			 AS
			 43.98.025(g) and
			 15 AAC 98.080 for those tires or
			 services; and
(B) presents a valid
			 tax exemption card issued under
			 22 U.S.C.
			 4301 -
			 4316 by the United States
			 Department of State.
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.080 - Certificate of use

Current through May 31, 2024
(a) A purchaser must complete a certificate
			 of use on a form prescribed by the department for an exemption specified in
			 AS
			 43.98.025(g). The
			 certificate of use is effective for the calendar year unless invalidated by the
			 department. The certificate of use must specify the nature of the
			 exemption.
(b) A certificate of use
			 must be signed by an authorized representative of the buyer or transferee. The
			 seller shall retain the certificate of use for three years.
(c) A person obtaining a tire or a service
			 under a certificate of use who subsequently uses the tire or service in a
			 manner that would make the tire or service subject to the fee under
			 AS
			 43.98.025 shall file a return and pay the fee
			 that would otherwise have been due at the time of the transfer, as well as
			 applicable penalties and interest.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.090 - Recordkeeping requirements

Current through May 31, 2024
(a) Each seller who
			 collects a fee imposed in
			 AS
			 43.98.025 shall maintain records of
			 inventories to account for
(1) tire
			 inventories on the first day of each month;
(2) tire inventories on the last day of each
			 month;
(3) tires purchased,
			 produced, or otherwise received in each month;
(4) tires sold or transferred in each month;
			 and
(5) tires and services to which
			 a fee imposed in
			 AS
			 43.98.025 does not apply under
			 AS
			 43.98.025(g) or this
			 chapter.
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.100 - Administration and enforcement

Current through May 31, 2024
In this chapter, the seller is subject to AS 43.05 and AS 43.10
				with respect to the fee imposed in
				AS
				43.98.025.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 98 - Tire Fees › 15 AAC 98.900 - Definitions

Current through May 31, 2024
In
				AS
				43.98.025 and this chapter,
(1) "calendar quarter" means the period of
			 three months of the calendar year, each beginning January 1, April 1, July 1,
			 and October 1;
(2) "department"
			 means the Department of Revenue;
(3) "person" means an individual, firm,
			 partnership, joint venture, government, association, corporation, estate,
			 trust, receiver, or other group or combination acting as a unit;
(4) "related person" means a person listed in
			 26 U.S.C.
			 267(b) (Internal Revenue
			 Code); for purposes of this paragraph,
			 26 U.S.C.
			 267(b), as amended as of
			 December 17, 1999, is adopted by reference;
(5) "retail sale" means a sale of goods or
			 services to the consumer; "retail sale" includes a transaction where the tire
			 is ordered from within the state and delivered for first use in the state,
			 regardless of whether the tire is shipped from outside the state; "retail sale"
			 does not include a sale in which a seller paid the fee imposed in
			 AS
			 43.98.025 in a transaction specified in
			 15 AAC 98.060(a) (3);
(6) "sale" means a transfer in the state for
			 consideration of title or possession of property from a seller, agent of a
			 seller, or person acting as an intermediary for the seller for a fee or other
			 consideration; "sale" includes a transaction by barter, an exchange, a lease, a
			 license for use, and an installment, credit, layaway, or conditional
			 transaction.
Authority:
AS
				  43.05.080
AS
				  43.98.025
Alaska Administrative Code › Title 15 - Revenue › Chapter 104 - Alcoholic Beverage Control Board (Relocated)

Current through May 31, 2024
Under
				AS
				44.62.125(b)(6), and to
				reflect Executive Order No. 110 (2003), relocating the Alcoholic Beverage
				Control Board from the Department of Revenue to the Department of Public
				Safety, the regulations attorney relocated the board's regulations to 13 AAC
				104, as of Register 166 (July
				2003).
Alaska Administrative Code › Title 15 - Revenue › Chapter 105 - Authorized Games of Chance and Skill (Repealed and Deleted) › 15 AAC 105.160 - Contests of skill (Deleted)

Current through May 31, 2024
Under the authority of
				  AS
				  44.62.125(b)(6) and
				  01.05.031(b)(11),
				  as of Register 121 (April 1992), the regulations attorney deleted
				  15 AAC 105.160, which was
				  superseded by provisions in 12 AAC
				  34.
Alaska Administrative Code › Title 15 - Revenue › Chapter 105 - Authorized Games of Chance and Skill (Repealed and Deleted) › 15 AAC 105.190 - Suspension, revocation, or denial of permits and licenses; hearings

Current through May 31, 2024
(a) Deleted
			 2/5/92.
(b) Repealed
			 7/30/94.
(c) Repealed
			 7/30/94.
(d) Repealed
			 7/30/94.
Alaska Administrative Code › Title 15 - Revenue › Chapter 105 - Authorized Games of Chance and Skill (Repealed and Deleted) › 15 AAC 105.320 - Operator license and bond (Deleted)

Current through May 31, 2024
Under the authority of
				  AS
				  44.62.125(b)(6) and
				  AS
				  01.05.031(b)(11), as of
				  Register 121 (April 1992), the regulations attorney deleted
				  15 AAC 105.320, which was
				  superseded by provisions in 12 AAC
				  34.
Alaska Administrative Code › Title 15 - Revenue › Chapter 105 - Authorized Games of Chance and Skill (Repealed and Deleted) › 15 AAC 105.325 - Minimum return to permittee (Deleted)

Current through May 31, 2024
Under the authority of
				  AS
				  44.62.125(b)(6) and
				  AS
				  01.05.031(b)(11), as of
				  Register 121 (April 1992), the regulations attorney deleted
				  15 AAC 105.325, which was
				  superseded by provisions in 12 AAC
				  34.
Alaska Administrative Code › Title 15 - Revenue › Chapter 105 - Authorized Games of Chance and Skill (Repealed and Deleted) › 15 AAC 105.330 - Pull-tab distributor's license; distribution restriction (Deleted)

Current through May 31, 2024
Under the authority of
				  AS
				  44.62.125(b)(6) and AS
				  01.05.03(b)(11), as of Register 114 (July 1990), the regulations attorney has
				  deleted 15 AAC 105.330, which has been
				  superseded by provisions in 12 AAC
				  34.
Alaska Administrative Code › Title 15 - Revenue › Chapter 105 - Authorized Games of Chance and Skill (Repealed and Deleted) › 15 AAC 105.335 - Pull-tab tax (Deleted)

Current through May 31, 2024
Under the authority of
				  AS
				  44.62.125(b)(6) and
				  AS
				  01.05.031(b)(11), as of
				  Register 121 (April 1992), the regulations attorney deleted
				  15 AAC 105.335, which was
				  superseded by provisions in 12 AAC
				  34.
Alaska Administrative Code › Title 15 - Revenue › Chapter 105 - Authorized Games of Chance and Skill (Repealed and Deleted) › 15 AAC 105.350 - Additional prize limitation (Deleted)

Current through May 31, 2024
Under the authority of
				  AS
				  44.62.125(b)(6) and AS
				  01.05.03(b)(11), as of Register 114 (July 1990), the regulations attorney has
				  deleted 15 AAC 105.350, which has been
				  superseded by provisions in 12 AAC
				  34.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 1 - Board Nominations › 15 AAC 112.010 - Board nominations

Current through May 31, 2024
(a) By September 13, 2005, for an initial
				appointment to a PERS seat or TRS seat, or within 10 days after a vacancy
				occurs for a PERS seat or TRS seat, the department shall publish a notice
				requesting submission to the department of a list of nominees to serve in a
				PERS or TRS seat. The notice shall state the terms of the positions for which
				nominations are sought, if known, the procedures and deadlines for submission,
				and any other information the department determines is necessary.
(b) The notice published under (a) of this
				section shall also be posted on the Alaska Online Public Notice system under
				AS
				44.62.175 and on the web sites for the
				department and, if one exists, for the board. The notice shall also be
				published in one or more newspapers of general circulation in each judicial
				district of the state. It is presumed that notice has been given to all
				affected parties if the publication and posting of notice has occurred under
				this subsection.
(c) A list of
				nominees submitted under this section must contain four names, as required
				under AS
				37.10.210(b)(2)(C) and (D),
(1) for an initial appointment to the two
				PERS seats;
(2) for an initial
				appointment to the two TRS seats; and
(3) for a vacancy to a PERS seat or TRS
				seat.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.110 - Source selection

Current through May 31, 2024
Source selection shall conform to
				  2 AAC 12.010 -
				  2 AAC 12.050.
Even though the amendment of
					 15 AAC 112.110 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.120 - Specifications

Current through May 31, 2024
Specifications will conform to
				  2 AAC 12.070 -
				  2 AAC 12.110 except that
(1) the board will, in its discretion,
				prepare and approve specifications for supplies and services procured by the
				board; and
(2) a specification that
				limits the procurement of items to a specific manufacturer's name or catalog
				numbers may be used only if the board or its designee makes a written
				determination that only the identified brand name item or items will satisfy
				the board's needs.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.130 - Competitive sealed bidding; multistep bidding

Current through May 31, 2024
Competitive sealed bidding will be in accordance with
				  2 AAC 12.120 -
				  2 AAC 12.210 except that
(1) when
				2 AAC 12.120 -
				2 AAC 12.210 requires action by a procurement officer,
				the action will be taken by the board or its designee; and
(2) when
				2 AAC 12.130 applies a $25,000 limit, a $50,000 limit
				will apply.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.140 - Competitive sealed proposals

Current through May 31, 2024
(a) Except for
				15 AAC 112.150 -
				15 AAC 112.180, the board will
				award contracts for professional services on the basis of competitive sealed
				proposals as described in this section. A request for competitive sealed
				proposals will contain the date, time, and place for delivering proposals,
				bidders preferences. the process for resolving disputes or protests respecting
				proposals and awards, a specific description of the professional services to be
				provided under the contract, and the terms under which the professional
				services are to be provided. The board will give public notice of its request
				for competitive sealed proposals by publishing the request for proposals in at
				least one of the following methods:
(1)
				repealed 5/21/2016;
(2) publication
				in a newspaper of general circulation;
(3) publication in a newspaper of local
				circulation in the area pertinent to the procurement; or
(4) publication through other appropriate
				media.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.150 - Small purchases

Current through May 31, 2024
(a) Procurement for supplies, services,
				including professional services, and construction that is estimated to cost
				less than $50,000 is governed by this section.
(b) For a procurement described in (a) of
				this section, the board will use procedures adequate and reasonable to provide
				competition and to make records to facilitate auditing of the board regarding
				its purchases of supplies, services, or construction.
(c) For procurement of supplies, services, or
				construction estimated to cost more than $10,000, but less than $50,000, the
				procedures set out in this subsection will be followed, except that, if those
				procedures are not practicable under the circumstances, the procedures required
				by (b) of this section will be followed:
(1)
				at least three firms or other persons will be contacted for quotations, either
				written or oral; if quotations are solicited
(A) orally, the board or its designee will
				record
(i) who made the
				solicitation;
(ii) the
				specifications or items solicited;
(iii) the date that the solicitation took
				place;
(iv) the name of firms or
				other persons contacted; if a firm, the name of the person in the firm
				contacted; and
(v) the response of
				each firm or other person; or
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.160 - Sole source procurements

Current through May 31, 2024
(a) A determination
				by the board that a procurement be restricted to one potential contractor must
				be accompanied by a written explanation as to why a procurement from a source
				is in the best interest of the beneficiaries of the pension funds. The board
				will, in its discretion, advertise an intent to make a sole source award for
				the purpose of determining if other sources are reasonably available or
				interested in a particular procurement. The board will make a determination in
				writing that a sole source exists. The determination must state in detail the
				factual basis for the determination that sole source conditions exist and for
				the selection of the particular source. The board will maintain the
				determination in the procurement file. Award of a sole source procurement may
				not be made without the signature of the board secretary and the approval of
				the board given at a regular meeting.
(b) The written determination required in (a)
				of this section must specify the duration of its effectiveness.
(c) The board or its designee will conduct
				negotiations, as appropriate, as to price, delivery, and terms of a sole source
				procurement.
(d) The following are
				examples of circumstances in which sole source procurement might be
				appropriate:
(1) if the compatibility of
				equipment, accessories, or replacement parts is the main
				consideration;
(2) if a specific
				item is needed for trial use or testing, including testing of a
				prototype;
(3) if an item is to be
				procured for resale;
(4) if public
				utility services are to be procured;
(5) if specific market information services
				are to be procured;
(6) if a person
				possesses a special expertise required to perform the specific professional
				service; and
(7) if the procurement
				is for the services of legal counsel for the purpose of advising or
				representing the state in specific civil or criminal proceedings or on specific
				matters before federal or state regulatory agencies, boards, or
				commissions.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.170 - Limited competition procurements

Current through May 31, 2024
(a) Any request by
				the board that a procurement be restricted to several potential contractors
				must be accompanied by a written explanation as to why the competitive sealed
				bidding or competitive sealed proposal processes are impractical or contrary to
				the public interest. The board will, in its discretion, advertise an intent to
				make a limited competition procurement for the purpose of determining if other
				sources are available or interested in a particular procurement. Award of a
				limited competition procurement may not be made without the signature of the
				board secretary and the approval of the board.
(b) A procurement under this section must be
				for less than $100,000.
(c) The
				board or its designee will conduct negotiations, as appropriate, as to price,
				delivery, and terms, equally with each potential contractor for a limited
				competition procurement.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.180 - Emergency procurements

Current through May 31, 2024
(a) The board will,
				in its discretion, make a procurement under emergency conditions
(1) when a threat to public health, safety,
				or welfare exists;
(2) when a
				situation that makes a procurement through competitive sealed bidding
				impractical or contrary to the public interest exists; or
(3) to protect private or public
				property.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.190 - Contract formation and modification (Repealed)

Current through May 31, 2024
Even though the repeal of
					 15 AAC 112.190 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.210 - Legal and contract remedies

Current through May 31, 2024
(a) Other than as
				provided in this section, legal and contract remedies will be in accordance
				with AS
				36.30.550 -
				36.30.670.
(b) Notice of an intent to award a contract
				does not constitute a formal award of a contract. The notice of intent to award
				must include
(1) a statement of the bidder's
				right under this section to protest the award. including the time within which
				the protest must be received; and
(2) the name of the successful
				bidder.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.215 - Bidder preferences

Current through May 31, 2024
Proposals submitted under
				  15 AAC 112.110 -
				  15 AAC 112.360 shall be evaluated
				  to consider an Alaska bidder preference of five percent under
				  AS
				  36.30.321(a), an Alaska
				  products preference under
				  AS
				  36.30.322 -
				  36.30.338, and a recycled products
				  preference under
				  AS
				  36.30.337. An Alaska bidder means a person
				  who
(1) holds a current Alaska
				business license;
(2) submits a bid
				for goods, services, or construction under the name as appearing on the
				person's current Alaska business license;
(3) has maintained a place of business within
				the state staffed by the bidder or an employee of the bidder for a period of
				six months immedlately preceding the date of the bid;
(4) is incorporated or qualified to do
				business under the laws of the state, is a sole proprietorship and the
				proprietor is a resident of the state, is a limited liability company organized
				under AS 10.50 and all members are residents of the state, or is a partnership
				under former AS 32.05. AS 32.06. or AS 32.11 and all partners are residents of
				the state; and
(5) if a joint
				venture, is composed entirely of ventures that qualify under (1) - (4) of this
				section.
Even though the adoption of 15 AAC 112.215 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.220 - Intergovernmental relations

Current through May 31, 2024
Requests made to another state procurement unit will be made
				  in accordance with
				  2 AAC 12.700 -
				  2 AAC 12.710.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.230 - Authority to delegate

Current through May 31, 2024
(a) The board may delegate its authority
				under 15 AAC 112.110 -
				15 AAC 112.360 to a public
				official as the board's designee. A delegation of authority must be in
				writing.
(b) The board may revoke
				authority that it has delegated. The revocation must be in writing.
Even though the amendment to
					 15 AAC 112.230 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.240 - Determination of contractual terms and conditions

Current through May 31, 2024
The board or its designee may determine the contractual
				  provisions, terms, and conditions of solicitations and contracts, if the
				  provisions, terms, and conditions are not contrary to statutory or regulatory
				  requirements governing the procurement and if changes to standard contract
				  terms established under provisions such as
				  2 AAC 12.470 have been reviewed and approved as to form
				  by the attorney general.
Even though the amendment to
					 15 AAC 112.240 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.250 - Non-collusion certification

Current through May 31, 2024
Solicitations must provide that by submitting a bid or offer,
				  the bidder or offeror certifies under penalty of perjury that the price
				  submitted was independently arrived at without collusion.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.260 - Bid, payment, and performance bonds for contracts

Current through May 31, 2024
Bid, payment, and performance bonds will be in accordance
				  with 2 AAC 12.810.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.270 - Conditioning bids or proposals on other awards not acceptable

Current through May 31, 2024
A bid or proposal that is conditioned upon receiving award to
				  both the particular contract being solicited and another state contract is
				  nonresponsive unless conditioned bids are specifically authorized in the
				  invitation to bid.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.280 - Extension of solicitation opening time; cancellation of solicitation; amendment of solicitation

Current through May 31, 2024
Extensions, cancellations, and amendments will be in
				  accordance with
				  2 AAC 12.850.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.320 - Low tie bids or proposals

Current through May 31, 2024
Low tie bids or proposals are low responsive bids or
				  proposals from responsible bidders or offerors which are either identical in
				  price or appropriate evaluation factors. If low tie bids or proposals exist,
				  award will be made through a random drawing. Award may not be made by dividing
				  the procurement among identical bidders unless the board reserves the
				  discretion to make such a decision.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.330 - Extension of time for bid or proposal acceptance

Current through May 31, 2024
After opening bids or proposals, the board or its designee
				  will, in its discretion, request bidders or offerors to extend the time during
				  which the board will accept a bid or proposal.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.345 - Applicability of AS 36.30 and 2 AAC 12

Current through May 31, 2024
In applying the provisions of AS 36.30 and 2 AAC 12 to the
				  board's procurement regulations and procedures. references to the departments
				  or commissioners of administration or transportation and public facilities
				  shall be to the board or the board's designee or, if the context requires, to
				  the office of administrative hearings.
Even though the adoption of 15 AAC 112.345 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Authority:
AS
					 37.10.240
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.350 - Procedures for certain board delegations and appointments

Current through May 31, 2024
(a) As provided in
				AS
				37.10.071, the board may delegate investment,
				custodial, or depository authority. Contracts for these professional services
				will be supported under an official delegation of authority issued by the
				board.
(b) Unless otherwise
				specified by the board and this section. the provisions of this chapter do not
				apply to appointments of members of the investment advisory council under
				AS
				37.10.270 and the revisions of
				15 AAC 112.110 -
				15 AAC 112.340 do not apply to the
				delegation of authority under
				AS
				37.10.071 and (a) of this
				section.
Even though the amendment of
					 15 AAC 112.350 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Authority:
AS
					 36.30.015
AS 37.10.071
AS 37.10.240
AS
					 37.10.270
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.370 - Definitions (Relocated)

Current through May 31, 2024
Relocated.
As of Register 143 (October, 1997),
					 15 AAC 112.370 was relocated by
					 the regulations attorney to
					 15 AAC 112.990.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 2 - Procurement › 15 AAC 112.375 - Applicability (Repealed)

Current through May 31, 2024
Even though the repeal of
					 15 AAC 112.375 was effective
					 5/21/2016, it was not published until Register 219, October 2016.
Alaska Administrative Code › Title 15 - Revenue › Chapter 112 - Alaska Retirement Management Board › Article 3 - Conflict of Interest Prohibitions › 15 AAC 112.400 - Prohibitions

Current through May 31, 2024
Members of the Alaska Retirement Management Board may not
				  have a substantial interest, as defined by the regulations of the Securities
				  and Exchange Commission set out in  17 C.F.R. 240.13  d-1, as amended as of
				  February 23, 1979, in an entity or project in which assets under the control of
				  the board are invested.
As of Register 175 (October 2005), changes were made to
					 15 AAC 112.400 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
					 37.10.230