Section 43.05.241. Administrative appeal.

For a matter within the jurisdiction of the office of administrative hearings (AS 44.64) under AS 43.05.405, the taxpayer aggrieved by an informal conference decision entered under AS 43.05.240 may file with the office of administrative hearings a notice of appeal for formal hearing, as provided in AS 43.05.430, no later than 30 days after service of the decision resulting from an informal conference.

Authorities

37.10.410;43.05.242;43.05.245;43.20.270

Notes

Recent Bills that will modify this

HB5004 STATE SALES AND USE TAX
SB5004 STATE SALES AND USE TAX

References

AS 37.10.410 "Administrative proceedings involving taxes" defined.
AS 43.05.242 Judicial appeal challenging validity of tax.
AS 43.05.245 Assessment and collection of tax, penalties, and interest.
AS 43.20.270 Distraint on property.

History

(Sec. 11 ch 108 SLA 1996; am Sec. 64 ch 163 SLA 2004)