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Title 15 . Revenue
Chapter 23 . (Repealed)
Section 103. Application generally

15 AAC 23.103. Application generally

(a) An individual must use a form provided by the department to apply for a dividend. An application signed, delivered, or postmarked before the application period begins is not a valid application. An application must be received by the department or postmarked during the application period set by AS 43.23.011 to be considered timely filed. An application mailed before, but postmarked after, the end of the application period is not timely filed. If the envelope in which the application was mailed bears both a private meter stamp and a United States Postal Service or foreign postal service postmark, the department will disregard the meter stamp and use the postal service postmark to determine timely filing.

(b) An individual who dies before the application period set by AS 43.23.011 is not eligible for a dividend. An application may not be made on behalf of an individual after that individual has died, unless the application was signed by the individual or the individual's authorized representative before the individual's death, or unless the individual died during the application period set by AS 43.23.011 .

(c) An individual applying for a dividend must provide a current mailing address with the application. If a corrected address for the individual is provided to the department by the United States Postal Service or foreign postal service, the department may use that address. If the individual's mailing address changes before the dividend is paid or during the appeal or collection process, the individual must notify the department in writing of the change in address. Except in the case of a minor parent filing on behalf of that parent's own minor child under 15 AAC 23.113(b) (1)(C), the department will not implement a change of address requested by an individual who is a minor unless the individual submits proof satisfactory to the department of emancipation with the request.

(d) An individual born outside Alaska who is filing for a dividend for the first time must submit a certified copy of the individual's birth certificate issued by the official agency of the other state or country responsible for recording births, or must submit an original passport or an original United States naturalization certificate. An individual born in Alaska who is filing for a dividend for the first time need not submit a certified copy of the individual's birth certificate. However, if the individual was born in Alaska and the department is unable to confirm the birth with Alaska's division of public health, vital statistics, the individual must submit a certified copy of the individual's Alaska birth certificate.

(e) Absences that total more than 90 days during the qualifying year must be disclosed on the application. Any absence since January 1 of the qualifying year must be disclosed upon request of the department.

(f) Except as provided in AS 43.23.015 (d), 15 AAC 23.113, and 15 AAC 23.123, an individual applying for a dividend must personally sign the certification of residency and eligibility contained on the application form. The department will deny an application if the certification is altered, unless the alteration does not substantially change the content of the certification.

(g) It is an individual's responsibility to ensure that an application is timely delivered to the department. A paper application must be timely delivered to the department during normal business hours or delivered to the post office in sufficient time to be postmarked before the end of the application period. The department will deny a paper application postmarked after the application period, unless the individual provides the department with an official statement from the United States Postal Service or a foreign postal service that describes the specific circumstances under which the postal service incorrectly posted the individual's application or caused a delay in posting. An online application must be received electronically by the department by midnight Alaska Standard Time on the last day of the application period. An applicant's proof of timely filing an online application is a copy of the computer-generated confirmation page containing the confirmation number received by the applicant after completing the online filing process that shows that the online application was timely delivered to the department.

(h) If an individual has timely filed an application but the department does not have that application on file, the individual may submit a request to reapply on or before December 31 of the dividend year. A request to reapply must be accompanied by one of the following forms of evidence that an application was timely filed with the department:

(1) a mailing receipt;

(2) a mailing return receipt documenting delivery to the department or other evidence of receipt by the department; or

(3) repealed 1/1/2006;

(A) repealed 1/1/99;

(B) repealed 1/1/99.

(4) a copy of the computer-generated confirmation page containing the confirmation number received by the applicant after completing the online filing process.

(i) Unless the department has initiated a criminal investigation involving the individual or the application, an individual may withdraw an application at any time before payment by notifying the department in writing. An individual may retract the withdrawal only during the application period by filing a new application before the end of the application period. After the application period closes, the department will not honor a retraction of the withdrawn application.

(j) The department will deny an application if the department determines that an individual has intentionally provided deceptive information such as failing to disclose a reportable absence to the department.

(k) An electronic signature satisfies the personal signature requirements of (f) of this section if the electronic signature is

(1) executed or adopted by the individual with the intent to attest to a statement concerning the applicant's residency and eligibility;

(2) verified by the electronic signature verification system designated by the commissioner of administration and established in 2 AAC 05.200 - 2 AAC 05.295; and

(3) is securely linked to the application form and stored together with the application as one document.

( l ) In this section

(1) "electronic signature" has the meaning given in AS 09.25.520 ;

(2) "statement" has the meaning given in AS 11.56.240 .

History: Eff. 1/1/93, Register 124; am 10/8/94, Register 131; am 3/30/95, Register 133; am 8/24/95, Register 135; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2003, Register 164; add'l am 1/1/2003, Register 164; am 1/1/2005, Register 172; am 1/1/2006, Register 176

Authority: AS 09.25.500

AS 09.25.510

AS 09.25.520

AS 43.05.290

AS 43.23.005

AS 43.23.011

AS 43.23.015

AS 43.23.035

AS 43.23.055


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Last modified 7/05/2006