Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.05. Administration of Revenue Laws. |
Article 15.05.1. Hearing Procedures. |
Section 15.05.040. Appeal of final decision of department.
Latest version.
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A person who disagrees with and wishes to appeal the final administrative decision of the department must within 30 days after the date the decision is mailed to the party, file an appeal with the superior court. In tax and licensee fee matters under AS 43, any taxes, license fees, penalties, and interest declared in the final administrative decision to be due must be paid within 30 days after the date of the decision, or a bond must be filed with the court in accordance with the Alaska Rules of Appellate Procedure.
Authorities
25.27.020;43.05.010;43.05.080;43.05.240;43.23.015;43.55.110;43.56.200
Notes
Reference
15 AAC 05.030
15 AAC 05.035
15 AAC 125.118
15 AAC 125.121
15 AAC 125.125
15 AAC 125.226
15 AAC 125.252
15 AAC 125.321
15 AAC 125.331
15 AAC 125.335
15 AAC 125.505
15 AAC 125.815
15 AAC 125.860
Authority
AS 25.27.020 AS 43.05.010 AS 43.05.080 AS 43.05.240 AS 43.23.015 AS 43.55.110 AS 43.56.200History
Eff. 5/31/78, Register 66; am 12/26/80, Register 76; am 4/21/88, Register 106; am 10/1/98, Register 147