The office has original jurisdiction to hear formal appeals from informal conference decisions of the Department of Revenue under Alaska Stat. § 43.05.240. Appeal to the office may be taken only from an informal conference decision under Alaska Stat. § 43.05.240. Alaska Stat. § 44.64.060 does not apply to an administrative hearing under the jurisdiction of the office under this section. Jurisdiction of the office under this section is limited to, and Alaska Stat. § 43.05.40543.05.499 and Alaska Stat. § 44.64.070 apply to and govern, an administrative appeal regarding

(1) electric and telephone cooperative taxes under Alaska Stat. Chapter 10.25;

Terms Used In Alaska Statutes 43.05.405

  • 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.
  • property: includes real and personal property. See Alaska Statutes 01.10.060
(2) a seafood marketing assessment under Alaska Stat. Chapter 16.51;
(3) all taxes levied under Alaska Stat. Title 43, except the property tax assessed under Alaska Stat. Chapter 43.56; and
(4) any other taxes administered by the Department of Revenue.