State Tax Appeal

Alaska State Tax Appeal

Request for informal conference with the Alaska Department of Revenue; notice of formal appeal to the Office of Administrative Hearings; and judicial-review checklist

IMPORTANT — ALASKA USES TWO ADMINISTRATIVE STAGES

There is no generic “Alaska State Tax Tribunal.” The ordinary state-tax route is:

1. request an informal conference with the Alaska Department of Revenue, Tax Division, generally within 60 days of the date of the assessment, refund denial, or other action; then
2. if aggrieved by the written informal-conference decision, file a notice of appeal for formal hearing with the Office of Administrative Hearings (OAH) no later than 30 days after service of that decision, and serve the Commissioner of Revenue.

Payment and interest

A taxpayer who files a timely informal-conference request is not required to pay the protested amount merely to pursue that request. Interest continues to accrue. Payment of the protested amount does not waive the appeal. After a formal administrative decision becomes final, the amount due must be paid or refunded within 30 days. A taxpayer seeking superior-court review may file a bond with the court or obtain other relief from payment under the Alaska Rules of Appellate Procedure. AS 43.05.480(b).

Do not insert a fictional automatic “collection stay,” mandatory security deposit at the first stage, indemnity, cure period, arbitration clause, force-majeure tolling clause, or contract boilerplate.

Scope warning

OAH’s tax jurisdiction covers the taxes listed in AS 43.05.405, including taxes levied under Title 43, except the oil and gas property tax assessed under AS 43.56. Municipal property-tax and sales-tax appeals also use different local statutes and procedures.

PART A — REQUEST FOR INFORMAL CONFERENCE

APPEALS
TAX DIVISION
ALASKA DEPARTMENT OF REVENUE

A-1. Taxpayer and Notice

Taxpayer requests an informal conference under AS 43.05.240 concerning the attached:

☐ assessment
☐ refund denial
☐ penalty determination
☐ other Department action: [____]

The request is filed within 60 days of the date of the Department action.

A-2. Conference Preference

Taxpayer requests review by:

☐ telephone conference
☐ correspondence on the written submission
☐ in-person conference at the Tax Division’s Anchorage office
☐ another arrangement approved by the Appeals Officer: [____]

A-3. Adjustments and Findings Disputed

For each disputed item, identify the Department adjustment or finding, the amount, the taxpayer’s position, the material facts, and the authority relied on.

Issue 1 — [SHORT TITLE]

1. Department adjustment or finding: [____]
2. Amount disputed: $[____]
3. Taxpayer’s position: [____]
4. Material facts: [____]
5. Authority: [CITE CURRENT ALASKA STATUTE, REGULATION, OR OTHER AUTHORITY]
6. Requested correction: [____]

Issue 2 — [SHORT TITLE]

1. Department adjustment or finding: [____]
2. Amount disputed: $[____]
3. Taxpayer’s position: [____]
4. Material facts: [____]
5. Authority: [____]
6. Requested correction: [____]

A-4. Amount in Controversy

A-5. Exhibits

A-6. Declaration and Signature

Under penalty of unsworn falsification, I declare that I have examined this request, including its accompanying schedules and statements, and that to the best of my knowledge and belief it is true, correct, and complete.

Signature: ____________________________________
Printed name: [____]
Title / capacity: [____]
Date: [____]

Informal-Conference Filing Checklist

☐ Current Form 775 used or attached
☐ Department notice attached
☐ Every disputed adjustment identified
☐ Facts and authority supplied
☐ Power of attorney attached, if applicable
☐ Filing completed through Revenue Online or mailed to the current address
☐ Postmark / electronic confirmation retained
☐ Interest exposure evaluated while the appeal is pending

The current Form 775 lists this mailing address:

Appeals, Tax Division
Alaska Department of Revenue
P.O. Box 110420
Juneau, AK 99811-0420

Confirm the address and filing method before submission.

PART B — NOTICE OF APPEAL FOR FORMAL HEARING

BEFORE THE OFFICE OF ADMINISTRATIVE HEARINGS
DEPARTMENT OF ADMINISTRATION, STATE OF ALASKA

Taxpayer gives notice of appeal and states:

1. Taxpayer is [FULL LEGAL NAME, ENTITY TYPE, ADDRESS, TELEPHONE, EMAIL].

2. The Alaska Department of Revenue issued an informal-conference decision on [DATE], with service shown as [DATE]. A copy is attached as Exhibit A.

3. This notice is filed with OAH no later than 30 days after service of the decision under AS 43.05.241.

4. OAH has jurisdiction under AS 43.05.405 because this appeal concerns [IDENTIFY COVERED TAX OR ASSESSMENT] and does not concern oil and gas property tax assessed under AS 43.56.

5. Taxpayer is filing this notice with OAH and serving it on the Commissioner of Revenue as required by AS 43.05.430.

6. Taxpayer appeals the following portions of the informal-conference decision:

Ground 1 — [SHORT TITLE]

7. The informal-conference decision held [____].

8. The holding is erroneous because [MATERIAL FACTS AND LEGAL ANALYSIS].

9. Taxpayer requests [SPECIFIC REDUCTION, REFUND, CREDIT, OR OTHER RELIEF].

Ground 2 — [SHORT TITLE]

10. [State the decision, error, facts, authority, and relief.]

Relief Requested

Taxpayer requests that the administrative law judge:

1. reverse or modify the disputed portions of the informal-conference decision;
2. determine the correct tax, penalty, interest, refund, or credit;
3. grant a formal hearing and permit presentation of relevant evidence;
4. preserve taxpayer information as confidential as required by law; and
5. grant any further relief authorized by law.

Formal-Hearing Notes

• The taxpayer bears the burden of proof on factual questions by a preponderance of the evidence unless another standard applies. AS 43.05.455(c).
• The administrative law judge independently resolves questions of law but defers to the Department on a matter legally committed to Department discretion unless the position lacks a reasonable basis. AS 43.05.435.
• The formal hearing need not strictly follow the Alaska Rules of Evidence; AS 43.05.455 controls admissibility and the record.

Signature and Service

Signature: ____________________________________
Printed name: [____]
Alaska Bar No. / authorized capacity: [____]
Address: [____]
Telephone / email: [____]
Date: [____]

I certify that on [DATE], I served this notice and all attachments on the Commissioner of Revenue by [METHOD AUTHORIZED UNDER THE ALASKA RULES OF CIVIL PROCEDURE].

Signature: ____________________________________

PART C — LIMITED DIRECT SUPERIOR-COURT ROUTE

AS 43.05.242 permits a direct appeal from the informal-conference decision to superior court only for a narrow issue asserting that a tax statute or regulation violates the United States Constitution, violates the Alaska Constitution, or is preempted by federal law. Do not use this route if there is a material factual dispute, a factual record is necessary, development of facts could avoid the constitutional question, or the taxpayer also challenges the assessment on another ground.

Before selecting this route:

☐ The issue was presented in writing to the Department at or before the informal conference.
☐ The notice of appeal will be filed within 30 days after the informal-conference decision.
☐ The amount due will be paid within 30 days after service of the informal-conference decision, or the taxpayer will file a bond or obtain other relief under the Alaska Rules of Appellate Procedure.
☐ Counsel has confirmed venue and all current Alaska appellate requirements.
☐ Counsel understands that this election is exclusive as to the issue raised and cannot be pursued simultaneously through the ordinary OAH route.

PART D — RECONSIDERATION AND JUDICIAL REVIEW

D-1. Reconsideration

Under AS 43.05.465:

1. a party may request reconsideration within 30 days after the date of service shown in the decision’s certificate of service;
2. the request must state the specific statutory grounds;
3. the power to order reconsideration expires 60 days after service, and a request is denied if no order issues in that period; and
4. absent an order for reconsideration, the decision becomes final 60 days after service; a decision on reconsideration becomes final when served.

D-2. Superior-Court Review

Under AS 43.05.480:

☐ File the notice of appeal in Alaska Superior Court within 30 days after the administrative decision becomes final.
☐ Follow the Alaska court rules governing civil administrative appeals.
☐ Reconsideration is not a prerequisite to judicial review.
☐ Pay the amount due within 30 days after finality, or file a bond with the court / obtain other appellate relief from payment.
☐ Preserve the administrative record and every issue for review.

Sources and References

• Alaska Legislature — Title 43, Chapter 05, current official statutes:
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.220&secEnd=43.05.499

• AS 43.05.241 — administrative appeal deadline:
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.241&secEnd=43.05.241

• AS 43.05.242 — limited direct judicial appeal:
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.242&secEnd=43.05.242

• AS 43.05.405 and .430 — OAH jurisdiction; notice filed with OAH and served on Commissioner:
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.405&secEnd=43.05.405
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.430&secEnd=43.05.430

• AS 43.05.435, .440, and .455 — decision standards, service, and formal hearing:
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.435&secEnd=43.05.435
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.440&secEnd=43.05.440
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.455&secEnd=43.05.455

• AS 43.05.465 and .480 — reconsideration, finality, payment, and superior-court review:
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.465&secEnd=43.05.465
  https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.05.475&secEnd=43.05.480

• Alaska Department of Revenue — Form 775, Request for Informal Conference:
  https://tax.alaska.gov/programs/programs/other/forms/conference.pdf

• Alaska Department of Revenue — current forms and contact pages:
  https://tax.alaska.gov/programs/forms.aspx
  https://tax.alaska.gov/programs/about/contacts.aspx