Alaska Statutes
Alaska Stat. § 43.05.405 (2026)
Jurisdiction
✓ current as of July 2026
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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.
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.
Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 2000–2021 · leading case: Chevron U.S.A., Inc. v. State, Dep't of Revenue, 387 P.3d 25 (Alaska 2016).
Chevron U.S.A., Inc. v. State, Dep't of Revenue, 387 P.3d 25 (Alaska 2016). “241 27 and AS 43.05.405 28 the Producers then appealed to the Office of Administrative Hearings, where Administrative Law Judge Christopher Kennedy presided over the appeal.”
Nw. Med. Imaging, Inc. v. State, Dep't of Revenue, 151 P.3d 434 (Alaska 2006). “010(8) is limited to informal conference decisions of the Department of Revenue made pursuant to AS 43.”
North Slope Borough & North Slope Borough Sch. Dist. v. State of Alaska, Dep't of Educ. & Early Dev., 484 P.3d 106 (Alaska 2021). “Rule 56 does not set out a standard of review; it prescribes procedures for filing motions for summary judgment, evidence that may be submitted and relied on by the court when making a decision, how the court should resolve any factual disputes, and when summary judgment is…”
State, Dep't of Revenue v. DynCorp & Subsidiaries, 14 P.3d 981 (Alaska 2000). “108, SLA 1996; AS 43.05.405, AS 43.05.435. 5 . AS 43.05.”
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