Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.23. PERMANENT FUND DIVIDENDS. |
Section 43.23.095. Definitions.
Latest version.
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In this chapter,
(1) "Alaska permanent fund" means the fund established by art. IX, Sec. 15 of the state constitution;
(2) "disabled" means physically or mentally unable to complete and sign an application due to a serious emotional disturbance, visual, orthopedic, or other health impairment, or developmental disability that is attributable to intellectual disability, cerebral palsy, epilepsy, autism, or other cause; "disabled" does not mean "incompetent";
(3) "dividend fund" means the fund established by AS 43.23.045;
(4) "individual" means a natural person;
(5) "permanent fund dividend" means a right to receive a payment from the dividend fund;
(6) "qualifying year" means the year immediately preceding January 1 of the current dividend year;
(7) "state resident" means an individual who is physically present in the state with the intent to remain indefinitely in the state under the requirements of AS 01.10.055 or, if the individual is not physically present in the state, intends to return to the state and remain indefinitely in the state under the requirements of AS 01.10.055;
(8) "year" means a calendar year.
Authorities
11.56.205;43.23.008
Notes
Recent Bills that will modify this
HB 365 INCOME TAX; PERMANENT FUND TAX CREDIT
Implemented As
15 AAC 23.163
15 AAC 23.993
References
15 AAC 23.133
15 AAC 23.143
15 AAC 23.993
2 AAC 05.290
AS 11.56.205 Unsworn falsification in the first degree.
AS 43.23.008 Allowable absences.
History
(Sec. 1 ch 102 SLA 1982; am Sec. 3 ch 55 SLA 1983; am Sec. 6 ch 68 SLA 1990; am Sec. 38 ch 168 SLA 1990; am Sec. 16 ch 4 SLA 1992; am Sec. 2 ch 73 SLA 1996; am Sec. 7, 8 ch 44 SLA 1998; am Sec. 13 ch 42 SLA 2013)