For a matter within the jurisdiction of the office of administrative hearings (AS 44.64) under AS 43.05.405, the taxpayer aggrieved by an informal conference decision entered under AS 43.05.240 may file with the office of administrative hearings a notice of appeal for formal hearing, as provided in AS 43.05.430, no later than 30 days after service of the decision resulting from an informal conference.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 05. Administration of Revenue Laws
Article 3. Remedies, Procedure, Interest, and Penalties.
Sec. 43.05.220. Civil penalties.
Sec. 43.05.230. Disclosure of tax returns and reports.
Sec. 43.05.240. Taxpayer remedies.
Sec. 43.05.241. Administrative appeal.
Sec. 43.05.242. Judicial appeal challenging validity of tax.
Sec. 43.05.245. Assessment and collection of tax, penalties, and interest.
Sec. 43.05.250. Payment of taxes.
Sec. 43.05.260. Limitation on assessment.
Sec. 43.05.270. Collection after assessment.
Sec. 43.05.275. Credit and refund claims.