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Title 15 . Revenue
Chapter 5 . (Repealed)
Section 40. Appeal of final decision of department

15 AAC 05.040. Appeal of final decision of department

A person who disagrees with and wishes to appeal the final administrative decision of the department must within 30 days after the date the decision is mailed to the party, file an appeal with the superior court. In tax and licensee fee matters under AS 43, any taxes, license fees, penalties, and interest declared in the final administrative decision to be due must be paid within 30 days after the date of the decision, or a bond must be filed with the court in accordance with the Alaska Rules of Appellate Procedure.

History: Eff. 5/31/78, Register 66; am 12/26/80, Register 76; am 4/21/88, Register 106; am 10/1/98, Register 147

Authority: AS 25.27.020

AS 43.05.010

AS 43.05.080

AS 43.05.240

AS 43.23.015

AS 43.55.110

AS 43.56.200

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Last modified 7/05/2006