Alaska Statutes
Alaska Stat. § 43.23.295 (2026)
Definitions
✓ current as of July 2026
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Sec. 43.23.295. Definitions.
In this chapter,
(1) “Alaska permanent fund” means the fund established by art. IX, § 15 of the state constitution;
(2) “disabled” means physically or mentally unable to complete and sign an application due to a serious emotional disturbance, visual, orthopedic, or other health impairment, or developmental disability that is attributable to intellectual disability, cerebral palsy, epilepsy, autism, or other cause; “disabled” does not mean “incompetent”;
(3) “dividend fund” means the fund established by AS 43.23.045;
(4) “individual” means a natural person;
(5) “permanent fund dividend” means a right to receive a payment from the dividend fund;
(6) “qualifying year” means the year immediately preceding January 1 of the current dividend year;
(7) “state resident” means an individual who is physically present in the state with the intent to remain indefinitely in the state under the requirements of AS 01.10.055 or, if the individual is not physically present in the state, intends to return to the state and remain indefinitely in the state under the requirements of AS 01.10.055;
(8) “year” means a calendar year.
Chapter 25. Alaska Industrial Incentive Act.
[Repealed, § 63 ch 37 SLA 1986.]
Chapter 26. Industrial Incentive Tax Credits.
[Repealed, § 64 ch 37 SLA 1986.]
Chapter 30. Inheritance and Transfer Taxes.
[Repealed, § 1 ch 24 SLA 1970.]
Chapter 31. Estate Tax Law of Alaska.
In this chapter,
(1) “Alaska permanent fund” means the fund established by art. IX, § 15 of the state constitution;
(2) “disabled” means physically or mentally unable to complete and sign an application due to a serious emotional disturbance, visual, orthopedic, or other health impairment, or developmental disability that is attributable to intellectual disability, cerebral palsy, epilepsy, autism, or other cause; “disabled” does not mean “incompetent”;
(3) “dividend fund” means the fund established by AS 43.23.045;
(4) “individual” means a natural person;
(5) “permanent fund dividend” means a right to receive a payment from the dividend fund;
(6) “qualifying year” means the year immediately preceding January 1 of the current dividend year;
(7) “state resident” means an individual who is physically present in the state with the intent to remain indefinitely in the state under the requirements of AS 01.10.055 or, if the individual is not physically present in the state, intends to return to the state and remain indefinitely in the state under the requirements of AS 01.10.055;
(8) “year” means a calendar year.
Chapter 25. Alaska Industrial Incentive Act.
[Repealed, § 63 ch 37 SLA 1986.] Chapter 26. Industrial Incentive Tax Credits.
[Repealed, § 64 ch 37 SLA 1986.] Chapter 30. Inheritance and Transfer Taxes.
[Repealed, § 1 ch 24 SLA 1970.] Chapter 31. Estate Tax Law of Alaska.
Notes of Decisions
Cited in 1
case, 2019–2019 · leading case: Jones v. State, Dep't of Revenue, 441 P.3d 966 (Alaska 2019).
Jones v. State, Dep't of Revenue, 441 P.3d 966 (Alaska 2019). “The individual may rebut this presumption by providing clear and convincing evidence to the department that (1) the individual was physically present in the state for at least 30 cumulative days during the past five years; and (2) the individual is a state resident as defined in…”
— Alaska Stat. § 43.23.295(6) — 1 case
Jones v. State, Dep't of Revenue, 441 P.3d 966 (Alaska 2019). “The individual may rebut this presumption by providing clear and convincing evidence to the department that (1) the individual was physically present in the state for at least 30 cumulative days during the past five years; and (2) the individual is a state resident as defined in…”
— Alaska Stat. § 43.23.295(7) — 1 case
Jones v. State, Dep't of Revenue, 441 P.3d 966 (Alaska 2019). “The individual may rebut this presumption by providing clear and convincing evidence to the department that (1) the individual was physically present in the state for at least 30 cumulative days during the past five years; and (2) the individual is a state resident as defined in…”
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