Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 5. Administration of Revenue Laws
Section 435. Scope and Standards For Decision.
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AS 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.

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