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The provisions of 15 AAC 05.001 - 15 AAC 05.050 govern the procedures for all hearings relating to
(1) tax, tax credit, and license fee matters under AS 43 except objections to assessments made under AS 43.56 which are within the jurisdiction of the State Assessment Review Board;
(2) permanent fund dividend matters under AS 43.23.005 - 43.23.095 and under sec. 19, ch. 102, SLA 1982, unless 15 AAC 05.001 - 15 AAC 05.050 are inconsistent with the procedural provisions of 15 AAC 23; and
(3) child support matters under AS 25.25.101 - 25.25.903 and AS 25.27.010 - 25.27.900, unless 15 AAC 05.001 - 15 AAC 05.050 are inconsistent with the procedural provisions of AS 25.25, AS 25.27, and 15 AAC 125.
History: Eff. 12/26/80, Register 76; am 7/1/82, Register 83; am 5/12/83, Register 86; am 4/21/88, Register 106; am 10/1/98, Register 147
Authority: AS 25.27.020
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Last modified 7/05/2006