Section 43.10.210. Recovery of overpayments and protested payments.

   (a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury if
        (1) the taxpayer recovers judgment against the Department of Revenue for the return of the tax; or
        (2) in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if legal proceedings were prosecuted by the taxpayer.
   (b) The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue, on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due.
   (c) If the department and the attorney general determine that a licensee has paid a license tax and is prevented from using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the Department of Administration shall refund the amount of the license tax to the licensee.

Authorities

43.15.000;43.55.090

Notes

Implemented As

15 AAC 56.066
15 AAC 56.068

References

15 AAC 56.068
AS 43.15.000 ">

Chapter 43.15 REFUNDS OF TAXES AND LICENSES

AS 43.55.090 Refunds.

History

(Sec. 48-7-1 ACLA 1949; am E.O. No. 68, Sec. 4 (1988))