Title 15 . Revenue

Chapter 56 . (Repealed)

Section 66. Refund claims for overpayment of taxes

15 AAC 56.066. Refund claims for overpayment of taxes

(a) If a property owner believes that the owner has paid more taxes than the amount due under AS 43.56.010 (a), the property owner may file a claim for refund with the department. In order to be considered, a claim for refund must be filed within the period provided in AS 43.05.275 . The claim for refund must be signed by the owner and must state

(1) a brief description of the affected property and its physical location as of January 1 of the tax year or years affected;

(2) the name and address of each owner of the property;

(3) the name of each municipality in which the property was located as of January 1 of the tax year or years affected; and

(4) a brief description of the information that supports the claim.

(b) Upon filing a claim for refund, the property owner must provide a copy of the claim for refund to each municipality that taxes the property for which the refund is claimed.

(c) If the department determines on investigation or audit of the account in question that the property owner paid more taxes than the amount due under AS 43.56.010 (a), the department will notify the property owner and the municipality where the property is located that the property owner has remitted more taxes than the amount due and is entitled to a refund.

(d) Subject to the limitations periods provided in AS 43.05.275 , the department will issue a refund to the property owner in the amount of the overpayment that the state received. However, the department will not refund any portion of an overpayment for which the property owner received a credit or refund under AS 43.56.010 (d) in the same tax year for which the refund is claimed, or any amount greater than the difference between 20 mills and the municipal mill rate in the same tax year for which the refund is claimed times the change in the assessed full and true value of the property.

(e) The department will notify the property owner in writing if a claim for refund is denied. A claim for refund will be denied if it is untimely, unsupported by the information required in the claim for refund, or involves disputed facts or valuation methodology or for other reasons determined by the department.

(f) The department's grant or denial of a claim for refund may be appealed as provided in 15 AAC 05.001 - 15 AAC 05.050.

History: Eff. 1/1/2003, Register 164

Authority: AS 43.05.080

AS 43.05.260

AS 43.05.275

AS 43.10.210

AS 43.56.080

AS 43.56.200