(a) [Repealed, ยง 91 ch 163 SLA 2004.]
(b) In addition to qualifications under AS 44.64.040, an administrative law judge who conducts a proceeding under AS 43.05.405 - 43.05.499 shall have at least four years of professional experience as a tax attorney, a certified public accountant practicing in the area of tax, or a tax administrator.
(c) The chief administrative law judge may adopt regulations implementing or interpreting AS 43.05.405 - 43.05.499, including rules of procedure and evidence for proceedings before the office.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 05. Administration of Revenue Laws
Sec. 43.05.420. Administration.
Sec. 43.05.430. Notice of appeal from informal conference decision.
Sec. 43.05.435. Scope and standards for decision.
Sec. 43.05.440. Service of documents.
Sec. 43.05.455. Formal hearing.
Sec. 43.05.465. Decision; reconsideration; finality.
Sec. 43.05.470. Public proceedings and records.
Sec. 43.05.475. Consistency of decisions.