Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(b) In addition to qualifications under Alaska Stat. § 44.64.040, an administrative law judge who conducts a proceeding under Alaska Stat. § 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 Alaska Stat. § 43.05.405 – 43.05.499, including rules of procedure and evidence for proceedings before the office.
