Title 15 . Revenue

Chapter 23 . (Repealed)

Section 993. Definitions

15 AAC 23.993. Definitions

(a) In this chapter, unless otherwise indicated,

(1) "abode" means one's home or place of dwelling;

(2) "adult" means an individual who has reached 18 years of age, which is the age of majority under AS 25.20.010 , or who is under 18 years of age but because of marriage has reached the age of majority under AS 25.20.020 ;

(3) "authorized representative" means an adult who has a sufficiently significant relationship with a child or another adult that the department is satisfied that the person is applying for the dividend payment for the benefit of the child or the adult; "authorized representative" includes an official of a public agency or a private institution;

(4) "child" means an individual who has not reached the age of majority under AS 25.20.010 or 25.20.020;

(5) "department" means the Department of Revenue;

(6) "dividend" means a permanent fund dividend;

(7) "dividend year" means the calendar year in which the dividend is declared;

(8) "emancipated minor" means an individual under the age of 18 years who has been declared emancipated by the superior court of this state under AS 09.55.590 , or by a court of another jurisdiction under procedures granting the individual the equivalent status;

(9) "legal guardian" means a guardian or conservator appointed by the court under AS 13.26.035 , 13.26.045, 13.26.095, 13.26.112, 13.26.116, 13.26.210, or similar provisions of law of Alaska or another jurisdiction;

(10) "month" means a calendar month;

(11) "qualifying year" means the calendar year immediately preceding the dividend year;

(12) "resident" means a state resident as defined by AS 43.23.095 (7);

(13) repealed 1/1/99;

(14) "serving as an employee of the state of Alaska" means active compensated employment in the executive, legislative, or judicial branch of state government or the University of Alaska; the phrase does not include employment by a political subdivision of the state of Alaska;

(15) "incarcerated" means confined in a facility or setting under a court order for a conviction to restrain an individual's movement and freedom, including a prison, jail, other penal institution, half-way house, hospital, medical facility, treatment facility, or a furlough to a non-penal setting monitored by an electronic device for the purpose of monitoring the individual's movements;

(16) "financial institution" means a bank, savings bank, savings and loan association, credit union, securities broker-dealer, or other institution determined by the department to be an eligible depository;

(17) "process" means the procedure of collecting information and documents in order to ensure that an application is complete and upon which a non-discretionary decision to pay or deny can be based according to statutory criteria;

(18) "review" means the procedure subsequent to processing in which an otherwise complete application is required to undergo further inquiry and examination to determine whether an applicant, in fact, meets all applicable eligibility criteria;

(19) "life-threatening" means any condition that the attending physician indicates in writing is life-threatening in the physician's opinion;

(20) "sibling" means one of two or more individuals having at least one parent in common, and includes step-relationships;

(21) "terminally ill" means any condition that the attending physician indicates in writing is a terminally ill condition in the physician's opinion;

(22) "personal information" has the meaning given that term in AS 44.99.350 ;

(23) "governmental agencies" means entities of the

(A) federal government; or

(B) state or of a political subdivision of the state, including

(i) an agency, a board or commission, the University of Alaska, a public authority or corporation, a municipality, a school district, and other governmental units of the state or a political subdivision of the state; and

(ii) entities of the court system or the legislative branch of state government.

(24) "postmarked" means that an official cancellation stamp has been placed by the United States Postal Service, or the postal service of a foreign country, that records the date and place of mailing.

(b) For the purposes of AS 43.23.005 (a) and this chapter, "date of application" means the date on which an application for a dividend that was timely filed is complete; in this subsection, an application is

(1) "timely filed" if it meets the requirements of 15 AAC 23.103(a) and 15 AAC 23.103(g) ;

(2) "complete" if it provides all information that is required by AS 43.23 and this chapter, including supplemental or additional information required by or requested under 15 AAC 23.173, that supports the applicant's claim of residence, physical presence in the state, and eligibility for the dividend.

(c) For the purposes of AS 43.23.008 (a), "disabled dependent" means an individual who is claimed as a dependent for Internal Revenue Service purposes by an eligible resident, and whose physical or mental impairment prevents the individual from living independently, if a written statement to that effect is submitted to the department by a licensed physician or medical practitioner.

History: Eff. 1/1/93, Register 124; am 12/24/93, Register 128; am 10/8/94, Register 131; am 8/24/95, Register 135; em am 11/20/96 - 3/19/97, Register 140; am 4/18/97, Register 142; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2003, Register 164; am 1/1/2005, Register 172

Authority: AS 43.23.015

AS 43.23.055

AS 43.23.095