Title 11 . Natural Resources

Chapter 83 . (No Regulations Filed)

Section 250. Lessee protests

11 AAC 83.250. Lessee protests

(a) A lessee who disagrees with and wishes to protest the commissioner's redetermination issued under 11 AAC 83.247, shall file a written protest with the department. To preserve the lessee's rights and to receive consideration by the department, this written protest must

(1) be filed within 60 days after the mailing date of the department's notice of redetermination with which the lessee disagrees or is aggrieved;

(2) be mailed or personally delivered to: Office of the Commissioner, Alaska Department of Natural Resources, P.O. Box M, Juneau, Alaska 99811;

(3) state what action by the department it is that the lessee is protesting and what relief the lessee seeks;

(4) state the grounds for the lessee's protest, including the facts (if any) at issue, the legal authority (statutes, regulations and case law), and any generally accepted accounting principles that support the lessee's protest;

(5) state whether the lessee wants an informal conference or waives its right to an informal conference in favor of a formal hearing.

(b) All sums declared to be owing for the net profit share payment due the state must be paid in full no later than 60 days following the mailing date of the department's notice of redetermination in accordance with 11 AAC 83.245(c) . Payment under this subsection is subject to refund if, when and to the extent a refund is finally determined to be warranted. Failure to make timely payment of those sums forfeits the lessee's rights to pursue its protest before the department.

(c) A lessee may be represented or assisted by an attorney, certified public accountant or other authorized representative at the informal conference and the formal hearing. Proof of that authorization must be submitted for each representative at the conference or formal hearing.

History: Eff. 11/9/79, Register 72

Authority: AS 38.05.020

AS 38.05.180