2 AAC 50.075. Reporting sources of income from gifts

For the purposes of reporting a source of income under AS 39.50.030 (b), a filer shall report the name of the donor of a gift or a series of gifts if the

(1) value of the gift or the cumulative value of the series of gifts from the donor is over $250;

(2) gift or series of gifts is received by the filer or the filer's family member; and

(3) donor is not related to the recipient as a spouse, domestic partner, parent, child, sibling, grandparent, aunt, uncle, niece, or nephew.

History: Eff. 7/20/95, Register 135; am 1/1/2001, Register 156; am 2/20/2005, Register 173

Authority: AS 15.13.030

AS 39.50.030

AS 39.50.050

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