Alaska Statutes
Alaska Stat. § 43.10.210 (2026)
Recovery of overpayments and protested payments
✓ current as of July 2026
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Sec. 43.10.210. Recovery of overpayments and protested payments.
(a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury if
(1) the taxpayer recovers judgment against the Department of Revenue for the return of the tax; or
(2) in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if legal proceedings were prosecuted by the taxpayer.
(b) The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue, on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due.
(c) If the department and the attorney general determine that a licensee has paid a license tax and is prevented from using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the Department of Administration shall refund the amount of the license tax to the licensee.
Chapter 15. Refunds of Taxes and Licenses.
[Renumbered as AS 43.10.210.]
Chapter 18. State Aid to Local Governments.
(a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury if
(1) the taxpayer recovers judgment against the Department of Revenue for the return of the tax; or
(2) in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if legal proceedings were prosecuted by the taxpayer.
(b) The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue, on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due.
(c) If the department and the attorney general determine that a licensee has paid a license tax and is prevented from using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the Department of Administration shall refund the amount of the license tax to the licensee.
Chapter 15. Refunds of Taxes and Licenses.
[Renumbered as AS 43.10.210.] Chapter 18. State Aid to Local Governments.
Notes of Decisions
Cited in 5
cases (1 in the last 5 years), 1996–2021 · leading case: State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003).
State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003). “34 On the issues of refunds to the class and prejudgment interest, we recognized that “the record indicates that the State agrees that those fees which were paid after June 22, 1984, were paid under protest sufficient to permit a refund under AS 43.10.210.” 35 The class admitted…”
State, Com. Fisheries Entry Comm'n v. Carlson, 270 P.3d 755 (Alaska 2012). “210 was the statute governing refund eligibility and that the class had to satisfy the protest requirement of AS 43.10.210 in order to succeed on the merits.”
Carlson v. State, Com. Fisheries Entry Comm'n, 919 P.2d 1337 (Alaska 1996). “Prejudgment Interest of the Unlawful Portion of the License Fees from the Date the Class Action Was Filed The class seeks a refund under AS 43.10.210, [18] of all unlawfully exacted fees from the date of filing the lawsuit with statutory prejudgment interest calculated under AS…”
Era Aviation, Inc. v. Campbell, 915 P.2d 606 (Alaska 1996). “010 (now AS 43.10.210), a taxpayer could also seek a refund through the common law assumpsit remedy upon a showing of involuntariness and duress, despite a failure to protest at the time of payment.”
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). “60 See AS 43.10.210(a); see also 15 AAC 05.050(a) (“If the [D]epartment fails to act on a refund claim within six months from the date of filing the claim, the taxpayer may file a protest under 15 AAC 05.”
— Alaska Stat. § 43.10.210(a) — 3 cases
State, Com. Fisheries Entry Comm'n v. Carlson, 65 P.3d 851 (Alaska 2003). “34 On the issues of refunds to the class and prejudgment interest, we recognized that “the record indicates that the State agrees that those fees which were paid after June 22, 1984, were paid under protest sufficient to permit a refund under AS 43.10.210.” 35 The class admitted…”
Carlson v. State, Com. Fisheries Entry Comm'n, 919 P.2d 1337 (Alaska 1996). “Prejudgment Interest of the Unlawful Portion of the License Fees from the Date the Class Action Was Filed The class seeks a refund under AS 43.10.210, [18] of all unlawfully exacted fees from the date of filing the lawsuit with statutory prejudgment interest calculated under AS…”
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). “60 See AS 43.10.210(a); see also 15 AAC 05.050(a) (“If the [D]epartment fails to act on a refund claim within six months from the date of filing the claim, the taxpayer may file a protest under 15 AAC 05.”
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