- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 5. Administration of Revenue Laws
- Section 470. Public Proceedings and Records.
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. Decision; Reconsideration; Finality.
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. Consistency of Decisions.
AS 43.05.470. Public Proceedings and Records.
- (a) Records, proceedings, and decisions under AS 43.05.405
- 43.05.499 are confidential, except that the
records, proceedings, and decisions become public records and open to the public when the final administrative decision
is issued and becomes final.
- (b) Upon a showing of good cause, an administrative law judge shall issue a protective order requiring that specified
parts of the records, proceeding, or decision shall be kept confidential in a particular appeal. If a protective order
is issued, the final administrative decision shall be made public after redacting by deletion or substitution of
information as required by the protective order.
- (c) The department, in consultation with the chief administrative law judge, shall maintain, index, and make available for
public inspection the final administrative decisions, proceedings, and records of the office made public under this
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