{"data":{"id":"us-ak/as-43.05.435","jurisdiction":"us-ak","citation":"AS 43.05.435","heading":"Scope and standards for decision.","body":"The administrative law judge shall hear all questions de novo under AS 43.05.405 — 43.05.499. The administrative law judge shall\n(1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof;\n(2) resolve a question of law in the exercise of the independent judgment of the administrative law judge;\n(3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.","path":["Title 43. Revenue and Taxation.","Chapter 05. Administration of Revenue Laws.","Article 4. Tax Appeals."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.05.435","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"d32ba563f75b80228328a15ef761a69621c232bd9eace6e3178f3ae99be0f050","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.05.430","next":"us-ak/as-43.05.440"},"notice":"GroundRules: Original legal text. Not legal advice."}