Title 15 . Revenue

Chapter 23 . (Repealed)

Section 133. Application for a prior year dividend

15 AAC 23.133. Application for a prior year dividend

(a) Except as provided in (b) - (e) of this section, application for a prior year dividend will be denied by the department.

(b) An individual who has reached majority, or who is an emancipated minor, may apply to the department for a prior year dividend if

(1) the individual had not reached majority by the end of the application period for the dividend year for which the individual is applying;

(2) a complete application was not filed by an eligible sponsor on the individual's behalf, was not timely filed, or, solely as a result of competing applications being filed, was not paid; and

(3) the individual would have qualified for a dividend had an eligible sponsor applied on the individual's behalf during the pertinent dividend year.

(c) An individual who qualifies under (b) of this section must file an application before the individual reaches 19 years of age.

(d) If an individual was disabled, as defined in AS 43.23.095 , during the application period of the prior year and, as a result of the disability, did not timely file an application, that individual or an authorized representative may submit an application for the prior year dividend. A certification from a licensed health care provider must be provided with the disabled individual's application. The certification from a licensed health care provider must include

(1) confirmation that the individual was disabled on March 31 of the dividend year for which the individual is applying; and

(2) a statement explaining why the disability prevented the applicant from timely filing an application during the application period of the dividend year for which the individual is applying.

(e) Except for extraordinary circumstances as determined by the department, an application for an individual who qualifies under (d) of this section must be filed within one year after the end of the application period pertaining to the dividend for which the individual is applying.

(f) If a representative of the Alaska Department of Health and Social Services failed to apply for a dividend for a child who was in its custody on December 31 of the prior qualifying year, and the department does not have a timely filed application on file for the child, a representative of the Alaska Department of Health and Social Services may submit an application on the child's behalf for the prior year's dividend.

(g) Except for extraordinary circumstances as determined by the department, an application for a child who qualifies under (f) of this section for the prior year's dividend may be filed only by a Department of Health and Social Services representative and must be filed within one year from the end of the prior year's dividend application period.

(h) If a representative of the Department of Administration, office of public advocacy failed to apply for a dividend for an individual who was a ward of the agency on December 31 of the prior qualifying year, and the department does not have a timely filed application on file for the individual, a representative of the office of public advocacy may submit an application on the individual's behalf for the prior year's dividend.

(i) Except for extraordinary circumstances as determined by the department, an application for an individual who qualifies under (h) of this section for the prior year's dividend may be filed only by a Department of Administration, office of public advocacy representative and must be filed within one year after the end of the prior year's dividend application period.

(j) For the purposes of this section, "licensed health care provider" means a person licensed in this state or another state of the United States to provide health care services.

History: Eff. 1/1/93, Register 124; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2005, Register 172

Authority: AS 43.23.005

AS 43.23.015

AS 43.23.055