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Code · Alaska · Title 43 · Chapter 5

Sec. 43.05.405. Jurisdiction.

133 words·~1 min read·/ak/title-43/chapter-5/43-05-405

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Sec. 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.
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