GroundRules
AS 43.05.420: Administration.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 05. Administration of Revenue Laws.
- Article 4. Tax Appeals.
(a) [Repealed, § 91 ch 163 SLA 2004.]
(b) In addition to qualifications under AS 44.64.040, an administrative law judge who conducts a proceeding under AS 43.05.405 — 43.05.499 shall have at least four years of professional experience as a tax attorney, a certified public accountant practicing in the area of tax, or a tax administrator.
(c) The chief administrative law judge may adopt regulations implementing or interpreting AS 43.05.405 — 43.05.499, including rules of procedure and evidence for proceedings before the office.
Collected 2026-09-02T06:19:28Z. Source file · JSON