Terms Used In Alaska Statutes 43.05.241

  • 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.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

For a matter within the jurisdiction of the office of administrative hearings (Alaska Stat. Chapter 44.64) under Alaska Stat. § 43.05.405, the taxpayer aggrieved by an informal conference decision entered under Alaska Stat. § 43.05.240 may file with the office of administrative hearings a notice of appeal for formal hearing, as provided in Alaska Stat. § 43.05.430, no later than 30 days after service of the decision resulting from an informal conference.