15 Alaska Admin. Code § 05.010 : Revenue — Administration of Revenue Laws — Hearing Procedures — Request for appeal

(a)An appeal is initiated by filing a request for appeal. For the purpose of this section, "request for appeal" includes a request for a formal hearing under AS 25.25 and AS 25.27, but does not include a request for an administrative review under 15 AAC 125.118, 15 AAC 125.216, 15 AAC 125.222, 15 AAC 125.226, 15 AAC 125.242, 15 AAC 125.246, 15 AAC 125.252, 15 AAC 125.321, 15 AAC 125.331, 15 AAC 125.335, 15 AAC 125.410, 15 AAC 125.418, 15 AAC 125.420, 15 AAC 125.440, 15 AAC 125.505, 15 AAC 125.510, 15 AAC 125.550, 15 AAC 125.560, 15 AAC 125.610, 15 AAC 125.630, 15 AAC 125.715, or 15 AAC 125.870. A request for appeal filed under this section must
(4) repealed 9/19/2020.
(b) In order to be timely filed, a request for appeal must conform to the following requirements, as applicable:
(1) if the request for appeal concerns a tax, tax credit, or license fee matter under AS 43, except one described in (4) of this subsection, the request must be filed with the appropriate division within 60 days after the mailing date of the department's notice of the action to which the person objects or within 60 days after the department's notice is delivered in person; if the request is mailed, it must be addressed in accordance with the appeal form provided by the department;
(2) repealed 9/19/200.
(3) repealed 9/19/200.
(4) if the request for appeal concerns the fixing by the department of the amount of tax due under AS 43.56, which is not within the jurisdiction of the State Assessment Review Board, or the imposition of a penalty, the request must be filed with the appropriate division within 60 days after the date of the statement of the amount of tax or penalty, or within 60 days after the date of the assessment notice; if the request is mailed, it must be addressed in accordance with the appeal form provided by the department;
(5) if the request for appeal concerns a permanent fund dividend matter under AS 43.23, the request must be filed with the permanent fund dividend division within 30 days after the date of the notice of assessment or disallowance, unless the individual demonstrates a reasonable cause for the failure to file within this period; a request for appeal must be accompanied by a $25 appeal fee, if applicable; the appeal fee must be in the form of a check or money order; if the request is mailed, the appeal fee must be addressed in accordance with the appeal form provided by the department;
(6) if the request for appeal concerns a child support matter under AS 25.25 or AS 25.27, the request for appeal must be filed with the child support services agency within 30 days after the date of an administrative review decision issued under 15 AAC 125.118, 15 AAC 125.216, 15 AAC 125.222, 15 AAC 125.226, 15 AAC 125.242, 15 AAC 125.246, 15 AAC 125.252, 15 AAC 125.321, 15 AAC 125.331, 15 AAC 125.335, or 15 AAC 125.505.
(c) A request for appeal is filed on the date it is personally delivered, or, if delivered to the department by United States mail, the date of the United States postmark or official postmark of a foreign country stamped on the properly addressed cover in which the request is mailed. If the postmark is not the official postmark of a foreign country or the United States Postal Service, such as that made by a private postage or mailing machine, the postmark date will be the filing date only to the extent provided for by the United States Treasury in 26 C.F.R. 301.7502-1(c)(1)(iii)(B). If the due date falls on a Saturday, Sunday, or holiday, the due date is the next working day. A current mailing address must be provided to the department with the request for appeal, and any change in mailing address after the request for appeal is filed must be reported to the department immediately. If the department mails a document by registered or certified mail, service is effective if the mailing is addressed to the latest address provided to the department.
(d) At an informal conference and at a formal hearing, a person may be represented by an attorney, by a certified public accountant, or by another representative. A representative, other than an attorney, must file a completed power of attorney at the time the representative enters an appearance in the proceeding.
(e) A person or a representative may review the records on file with the department that are relevant to that person's request for appeal. A review under this subsection may be conducted at the offices of the department during regular working hours. Copies of the records on file will be furnished upon receipt of the applicable copying fee.
(f) In tax and license fee matters under AS 43, if a person fails to file a request for appeal within the time specified in this section, that person has no further right of appeal until the tax, license fee, penalty, or interest is paid.
(g)In tax and license fee matters under AS 43, if a notice shows an amount due the department, the uncontested portion of the amount due, if any, must be paid within 60 days after the date of the notice. If the uncontested amount is not paid within 60 days, collection action will be taken on that amount even if the taxpayer has filed a request for appeal. Payment of the total amount due may be made at any time before the informal conference. If the department has reason to believe that collection of the total amount due might be jeopardized by delay, immediate payment of the total amount will be demanded. Payment in full does not affect the taxpayer's right to an informal conference.
(h) Notwithstanding the provisions of 15 AAC 05.001 - 15 AAC 05.050, to appeal a denial of a permanent fund dividend, including a related assessment, an individual must first request an informal conference and the department must issue a decision under 15 AAC 05.020 before the individual may request a formal hearing.
(i) Notwithstanding the provisions of 15 AAC 05.001 - 15 AAC 05.050, to appeal a child support matter, an individual shall first request an administrative review and the child support services agency will issue a decision under 15 AAC 125.118, 15 AAC 125.216, 15 AAC 125.222, 15 AAC 125.226, 15 AAC 125.242, 15 AAC 125.246, 15 AAC 125.252, 15 AAC 125.321, 15 AAC 125.331, 15 AAC 125.335, or 15 AAC 125.505 before the individual may request a formal hearing.

15 AAC 05.010

Eff. 1/12/64, Register 12; am 5/31/78, Register 66; am 12/26/80, Register 76; am 4/21/88, Register 106; am 1/1/93, Register 124; am 12/24/93, Register 128; em am 11/20/96 - 3/19/97, Register 140; am 4/18/97, Register 142; am 10/1/98, Register 147; am 1/1/2003, Register 164; am 1/1/2006, Register 176; am 1/1/2010, Register 192; am 2/16/2013, Register 205; am 12/29/2016, Register 220, January 2017; am 9/19/2020, Register 235, October 2020

Authority:AS 25.27.020

AS 43.05.010

AS 43.05.080

AS 43.05.240

AS 43.23.015

AS 43.23.055

AS 43.55.110

AS 43.56.200