Case Law

• Alaska Supreme Court Opinions

Statutes, Rules & Regulations

• Alaska Statutes
• Alaska Administrative Code

Constitutions

Miscellaneous

Search

Alaska Statutes.

Title 43. Revenue and Taxation

Chapter 10. Enforcement and Collection of Taxes

Section 210. Recovery of Overpayments and Protested Payments.

previous: Section 180. - 43.10.200l Proceedings Against Bond; Intent of AS 43.10.160
next: Chapter 15. Refunds of Taxes and Licenses

AS 43.10.210. Recovery of Overpayments and Protested Payments.

(a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue, refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury if

(1) the taxpayer recovers judgment against the Department of Revenue for the return of the tax; or

(2) in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if legal proceedings were prosecuted by the taxpayer.

(b) The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue, on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due.

(c) If the department and the attorney general determine that a licensee has paid a license tax and is prevented from using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the Department of Administration shall refund the amount of the license tax to the licensee.