(a) The following money received by the state is considered to be received as a result of the termination of an administrative proceeding for purposes of applying art. IX, sec. 17(a), Constitution of the State of Alaska:

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Terms Used In Alaska Statutes 37.10.410

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(1) past due taxes that are received by the state for each tax year for which a request for an informal conference under Alaska Stat. § 43.05.240 is made to the Department of Revenue, together with penalties and interest on the taxes;
(2) past due taxes that are received by the state after a request for a formal hearing under Alaska Stat. § 43.05.241 is made to the Department of Revenue, together with penalties and interest on the taxes.
(b) Money received by the state under the following conditions is not considered to be received as the result of the termination of an administrative proceeding for purposes of applying art. IX, sec. 17(a), Constitution of the State of Alaska:

(1) taxes that are not due at the time the request for the proceeding was made under Alaska Stat. § 43.05.240, 43.05.241, or 43.05.242;
(2) taxes set out in a return not audited by the Department of Revenue at the date of collection; or
(3) taxes collected for a tax year for which the taxpayer did not give notice of appeal of an assessment made by the Department of Revenue.
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