Alaska Statutes
Alaska Stat. § 43.05.435 (2026)
Scope and standards for decision
✓ current as of July 2026
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Sec. 43.05.435. Scope and standards for decision.
The administrative law judge shall hear all questions de novo under AS 43.05.405 — 43.05.499. The administrative law judge shall
(1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof;
(2) resolve a question of law in the exercise of the independent judgment of the administrative law judge;
(3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.
The administrative law judge shall hear all questions de novo under AS 43.05.405 — 43.05.499. The administrative law judge shall
(1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof;
(2) resolve a question of law in the exercise of the independent judgment of the administrative law judge;
(3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 2000–2021 · leading case: State, Dep't of Revenue v. DynCorp & Subsidiaries, 14 P.3d 981 (Alaska 2000).
State, Dep't of Revenue v. DynCorp & Subsidiaries, 14 P.3d 981 (Alaska 2000). “3 In creating the Office of Tax Appeals, the legislature removed the department's adjudicatory role, creating a new "quasi-judicidl agency" charged with the duty of resolving tax disputes 4 In AS 43.05.435, the statute creating the Office of Tax Appeals, the legislature wrote:…”
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). “41 AS 43.05.435. 42 State, Dep’t of Revenue v.”
Alaska Stat. § 43.05.435(1): 1 case
State, Dep't of Revenue v. DynCorp & Subsidiaries, 14 P.3d 981 (Alaska 2000). “3 In creating the Office of Tax Appeals, the legislature removed the department's adjudicatory role, creating a new "quasi-judicidl agency" charged with the duty of resolving tax disputes 4 In AS 43.05.435, the statute creating the Office of Tax Appeals, the legislature wrote:…”
Alaska Stat. § 43.05.435(2): 1 case
State, Dep't of Revenue v. DynCorp & Subsidiaries, 14 P.3d 981 (Alaska 2000). “3 In creating the Office of Tax Appeals, the legislature removed the department's adjudicatory role, creating a new "quasi-judicidl agency" charged with the duty of resolving tax disputes 4 In AS 43.05.435, the statute creating the Office of Tax Appeals, the legislature wrote:…”
Alaska Stat. § 43.05.435(3): 1 case
State, Dep't of Revenue v. DynCorp & Subsidiaries, 14 P.3d 981 (Alaska 2000). “3 In creating the Office of Tax Appeals, the legislature removed the department's adjudicatory role, creating a new "quasi-judicidl agency" charged with the duty of resolving tax disputes 4 In AS 43.05.435, the statute creating the Office of Tax Appeals, the legislature wrote:…”
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