Alaska Statutes
Alaska Stat. § 43.05.240 (2026)
Taxpayer remedies
✓ current as of July 2026
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Sec. 43.05.240. Taxpayer remedies.
(a) A taxpayer aggrieved by the action of the department in fixing the amount of a tax or penalty may apply to the department within 60 days after the date of mailing of the notice required to be given to the taxpayer by the department, giving notice of the grievance, and requesting an informal conference to be scheduled with an appeals officer. The taxpayer shall be given access to the taxpayer's file in the department in the matter for preparation for the informal conference. At the informal conference, the taxpayer may present to the appeals officer arguments and evidence relevant to the amount of tax or penalty due the state. If the department determines that a correction is warranted, the department shall make the correction.
(b) A party who believes that the appeals officer is unduly delaying a hearing process may notify the commissioner in writing. Within 30 days after being notified by a party, the commissioner may issue an order prescribing a schedule for the appeals officer to complete the informal conference or setting a meeting at which that schedule will be discussed and prescribed. The schedule may be subsequently modified by consent of the parties. If the commissioner fails to issue an order within 30 days after receiving notice of a party's belief of undue delay, the department's action in fixing the amount of tax or penalty shall be considered to have been summarily affirmed by the appeals officer the same as if an informal conference decision to that effect were issued on the last day of that 30-day period.
(a) A taxpayer aggrieved by the action of the department in fixing the amount of a tax or penalty may apply to the department within 60 days after the date of mailing of the notice required to be given to the taxpayer by the department, giving notice of the grievance, and requesting an informal conference to be scheduled with an appeals officer. The taxpayer shall be given access to the taxpayer's file in the department in the matter for preparation for the informal conference. At the informal conference, the taxpayer may present to the appeals officer arguments and evidence relevant to the amount of tax or penalty due the state. If the department determines that a correction is warranted, the department shall make the correction.
(b) A party who believes that the appeals officer is unduly delaying a hearing process may notify the commissioner in writing. Within 30 days after being notified by a party, the commissioner may issue an order prescribing a schedule for the appeals officer to complete the informal conference or setting a meeting at which that schedule will be discussed and prescribed. The schedule may be subsequently modified by consent of the parties. If the commissioner fails to issue an order within 30 days after receiving notice of a party's belief of undue delay, the department's action in fixing the amount of tax or penalty shall be considered to have been summarily affirmed by the appeals officer the same as if an informal conference decision to that effect were issued on the last day of that 30-day period.
Notes of Decisions
Cited in 13
cases (2 in the last 5 years), 1981–2022 · leading case: Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989).
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “” The dismissal was without prejudice, and the final judgment explicitly preserved Standard’s right “to seek judicial relief following the conclusion of the administrative appeal process under AS 43.05.240.” We affirm the superior court’s dismissal of this declaratory judgment…”
Chevron U.S.A., Inc. v. State, Dep't of Revenue, 387 P.3d 25 (Alaska 2016). “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.”
Hickel v. Halford, 872 P.2d 171 (Alaska 1994). “It may pay the taxes in accordance with the assessment; it may appeal the assessment within sixty days by filing a request for appeal under AS 43.05.240 and 15 AAC 05.010; or it may do nothing.”
Nw. Med. Imaging, Inc. v. State, Dep't of Revenue, 151 P.3d 434 (Alaska 2006). “See former AS 43.05.240. 11 . DynCorp, 14 P.3d at 984 .”
Fedpac Int'l, Inc. v. State, Dep't of Revenue, 646 P.2d 240 (Alaska 1982). “We hold that under AS 43.05.240 and Appellate Rules 601-611, the exclusive means of challenging such an assessment is by appeal to the superior court.”
Sjong v. State, Dep't of Revenue, 622 P.2d 967 (Alaska 1981). “166, § 3 SLA 1976 and has been replaced by AS 43.05.240. A number of changes in the tax law were made in 1976, but since this case was initially brought under the old tax statutes, those statutes then in effect will govern the resolution of this matter.”
Morgan v. Dep't of Revenue, 813 P.2d 295 (Alaska 1991). “Upon adoption by the commissioner, the written decision of the hearing officer is the final administrative decision of the department for purposes of appeal to the superior court under AS 43.05.240 and 15 AAC 05.040, unless a motion for reconsideration is filed under 15 AAC 05.”
Bethel Utils. Corp. v. City of Bethel, 780 P.2d 1018 (Alaska 1989). “AS 43.05.240 was at issue. 6 FedPac, 646 P.”
State, Dep't of Revenue v. DynCorp & Subsidiaries, 14 P.3d 981 (Alaska 2000). “See former AS 43.05.240. 4 . See preamble, ch. 108, SLA 1996; AS 43.”
Cogan v. State, Dep't of Revenue, 657 P.2d 396 (Alaska 1983). “See AS 43.05.240. . AS 43.05.230(c) states: The department may permit the proper officer of the United States or of a state, territory or possession of the United States or of the Dominion of Canada or of a province or territory of Canada, or his authorized representative, to…”
Exxon Mobil Corp., a New Jersey Corp., Hillcorp Alaska, LLC, & SAExploration, Inc. v. State of Alaska, Dep't of Revenue, 488 P.3d 951 (Alaska 2021). “24 AS 43.05.240(a). 25 AS 43.05.241; AS 43.05.”
In re Dep't of Energy Stripper Well Exemption Litig., 746 F. Supp. 1462 (D. Kan. 1990). “After the hearing, in which witnesses may be subpoenaed and evidence presented, the Department of Revenue issues a formal hearing decision.”
— Alaska Stat. § 43.05.240(a) — 3 cases
Chevron U.S.A., Inc. v. State, Dep't of Revenue, 387 P.3d 25 (Alaska 2016). “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.”
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “” The dismissal was without prejudice, and the final judgment explicitly preserved Standard’s right “to seek judicial relief following the conclusion of the administrative appeal process under AS 43.05.240.” We affirm the superior court’s dismissal of this declaratory judgment…”
Exxon Mobil Corp., a New Jersey Corp., Hillcorp Alaska, LLC, & SAExploration, Inc. v. State of Alaska, Dep't of Revenue, 488 P.3d 951 (Alaska 2021). “24 AS 43.05.240(a). 25 AS 43.05.241; AS 43.05.”
— Alaska Stat. § 43.05.240(b) — 1 case
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “” The dismissal was without prejudice, and the final judgment explicitly preserved Standard’s right “to seek judicial relief following the conclusion of the administrative appeal process under AS 43.05.240.” We affirm the superior court’s dismissal of this declaratory judgment…”
— Alaska Stat. § 43.05.240(b)(2) — 2 cases
Hickel v. Halford, 872 P.2d 171 (Alaska 1994). “It may pay the taxes in accordance with the assessment; it may appeal the assessment within sixty days by filing a request for appeal under AS 43.05.240 and 15 AAC 05.010; or it may do nothing.”
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “” The dismissal was without prejudice, and the final judgment explicitly preserved Standard’s right “to seek judicial relief following the conclusion of the administrative appeal process under AS 43.05.240.” We affirm the superior court’s dismissal of this declaratory judgment…”
— Alaska Stat. § 43.05.240(d) — 2 cases
Hickel v. Halford, 872 P.2d 171 (Alaska 1994). “It may pay the taxes in accordance with the assessment; it may appeal the assessment within sixty days by filing a request for appeal under AS 43.05.240 and 15 AAC 05.010; or it may do nothing.”
Stand. Alaska Prod. Co. v. State, Dep't of Revenue, 773 P.2d 201 (Alaska 1989). “” The dismissal was without prejudice, and the final judgment explicitly preserved Standard’s right “to seek judicial relief following the conclusion of the administrative appeal process under AS 43.05.240.” We affirm the superior court’s dismissal of this declaratory judgment…”
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