Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.05. ADMINISTRATION OF REVENUE LAWS. |
Article 43.05.04. TAX APPEALS. |
Section 43.05.435. Scope and standards for decision.
Latest version.
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The administrative law judge shall hear all questions de novo under AS 43.05.405 - 43.05.499. The administrative law judge shall
(1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof;
(2) resolve a question of law in the exercise of the independent judgment of the administrative law judge;
(3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.
Notes
History
(Sec. 1 ch 108 SLA 1996; am Sec. 69 ch 163 SLA 2004)