Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.23. PERMANENT FUND DIVIDENDS. |
Section 43.23.005. Eligibility.
Latest version.
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(a) An individual is eligible to receive one permanent fund dividend each year in an amount to be determined under AS 43.23.025 if the individual
(1) applies to the department;
(2) is a state resident on the date of application;
(3) was a state resident during the entire qualifying year;
(4) has been physically present in the state for at least 72 consecutive hours at some time during the prior two years before the current dividend year;
(5) is
(A) a citizen of the United States;
(B) an alien lawfully admitted for permanent residence in the United States;
(C) an alien with refugee status under federal law; or
(D) an alien that has been granted asylum under federal law;
(6) was, at all times during the qualifying year, physically present in the state or, if absent, was absent only as allowed in AS 43.23.008; and
(7) was in compliance during the qualifying year with the military selective service registration requirements imposed under 50 U.S.C. App. 453 (Military Selective Service Act), if those requirements were applicable to the individual, or has come into compliance after being notified of the lack of compliance.
(b) [Repealed, Sec. 18 ch 4 SLA 1992].
(c) A parent, guardian, or other authorized representative may claim a permanent fund dividend on behalf of an unemancipated minor or on behalf of a disabled or an incompetent individual who is eligible to receive a payment under this section. Notwithstanding (a)(2) - (4) of this section, a minor is eligible for a dividend if, during the two calendar years immediately preceding the current dividend year, the minor was born to or adopted by an individual who is eligible for a dividend for the current dividend year.
(d) Notwithstanding the provisions of (a) - (c) of this section, an individual is not eligible for a permanent fund dividend for a dividend year when
(1) during the qualifying year, the individual was sentenced as a result of conviction in this state of a felony;
(2) during all or part of the qualifying year, the individual was incarcerated as a result of the conviction in this state of a
(A) felony; or
(B) misdemeanor if the individual has been convicted of
(i) a prior felony as defined in AS 11.81.900; or
(ii) two or more prior misdemeanors as defined in AS 11.81.900.
(e) [Repealed, Sec. 64 ch 21 SLA 1991].
(f) The commissioner may waive the requirement of (a)(4) of this section for an individual absent from the state
(1) in a time of national military emergency under military orders while serving in the armed forces of the United States, or for the spouse and dependents of that individual; or
(2) while in the custody of the Department of Health and Social Services in accordance with a court order under AS 47.10 or AS 47.12 and placed outside of the state by the Department of Health and Social Services for purposes of medical or behavioral treatment.
(g) For purposes of applying (d)(1) of this section, the date the court imposes a sentence or suspends the imposition of sentence shall be treated as the date of conviction. For purposes of applying (d)(2)(B) of this section, multiple convictions arising out of a single criminal episode shall be treated as a single conviction.
(h) If an individual who would otherwise have been eligible for a permanent fund dividend dies after applying for the dividend but before the dividend is paid, the department shall pay the dividend to a personal representative of the estate or to a successor claiming personal property under AS 13.16.680. If an individual who would otherwise have been eligible for a dividend and who did not apply for the dividend dies during the application period, a personal representative of the estate or a successor claiming personal property under AS 13.16.680 may apply for and receive the dividend. If an individual who received a dividend for the year immediately before the qualifying year and who would otherwise have been eligible for a dividend dies during the qualifying year after having been a state resident for at least 180 days immediately before the date of death, notwithstanding (a)(1) - (3) and (a)(6) of this section, a personal representative of the estate or a successor claiming personal property under AS 13.16.680 may apply for and receive the dividend. Notwithstanding AS 43.23.011, an application for a dividend may be filed by the personal representative or the successor under this subsection at any time before the end of the application period for the next dividend year.
Authorities
21.55.500;29.45.030;43.23.025;43.23.028;43.23.055
Notes
Recent Bills that will modify this
HB 243 CRIM. CONV. OVERTURNED: RECEIVE PAST PFD
HB 365 INCOME TAX; PERMANENT FUND TAX CREDIT
Implemented As
15 AAC 23.103
15 AAC 23.133
15 AAC 23.143
15 AAC 23.154
15 AAC 23.163
15 AAC 23.183
References
15 AAC 05.001
15 AAC 23.103
15 AAC 23.113
15 AAC 23.154
15 AAC 23.163
15 AAC 23.173
15 AAC 23.183
15 AAC 23.213
15 AAC 23.223
15 AAC 23.993
22 AAC 10.050
7 AAC 38.010
AS 21.55.500 Definitions.
AS 29.45.030 Required exemptions.
AS 43.23.025 Amount of dividend.
AS 43.23.028 Public notice.
AS 43.23.055 Duties of the department.
History
(Sec. 1 ch 102 SLA 1982; am Sec. 1 ch 57 SLA 1987; am Sec. 1 ch 54 SLA 1988; am Sec. 1 ch 159 SLA 1988; am Sec. 2, 3 ch 107 SLA 1989; am Sec. 1 ch 68 SLA 1990; am Sec. 46, 62 ch 21 SLA 1991; am Sec. 1 ch 68 SLA 1991; am Sec. 4 - 8, 18 ch 4 SLA 1992; am Sec. 2, 3 ch 46 SLA 1996; am Sec. 2 - 4 ch 44 SLA 1998; am Sec. 1 ch 91 SLA 1998; am Sec. 25 ch 92 SLA 2001; am Sec. 5 ch 89 SLA 2002; am Sec. 5 ch 64 SLA 2005; am Sec. 1 ch 22 SLA 2010)