Section 43.05.405. Jurisdiction.

The office has original jurisdiction to hear formal appeals from informal conference decisions of the Department of Revenue under AS 43.05.240. Appeal to the office may be taken only from an informal conference decision under AS 43.05.240. AS 44.64.060 does not apply to an administrative hearing under the jurisdiction of the office under this section. Jurisdiction of the office under this section is limited to, and AS 43.05.405 - 43.05.499 and AS 44.64.070 apply to and govern, an administrative appeal regarding
        (1) electric and telephone cooperative taxes under AS 10.25;
        (2) a seafood marketing assessment under AS 16.51;
        (3) all taxes levied under AS 43, except the property tax assessed under AS 43.56; and
        (4) any other taxes administered by the Department of Revenue.

Authorities

40.25.100;43.05.010;43.05.230;43.05.241;43.05.242;43.05.405;43.05.420;43.05.435;43.05.440;43.05.445;43.05.470;43.05.475;43.05.480;43.05.499;43.55.040

Notes

References

AS 40.25.100 Disposition of tax information.
AS 43.05.010 Duties of commissioner.
AS 43.05.230 Disclosure of tax returns and reports.
AS 43.05.241 Administrative appeal.
AS 43.05.242 Judicial appeal challenging validity of tax.
AS 43.05.405 Jurisdiction.
AS 43.05.420 Administration.
AS 43.05.435 Scope and standards for decision.
AS 43.05.440 Service of documents.
AS 43.05.445 Discovery.
AS 43.05.470 Public proceedings and records.
AS 43.05.475 Consistency of decisions.
AS 43.05.480 Judicial review.
AS 43.05.499 Definitions.
AS 43.55.040 Powers of Department of Revenue.

History

(Sec. 1 ch 108 SLA 1996; am Sec. 66 ch 163 SLA 2004)