In Alaska Stat. § 43.05.405 – 43.05.499, unless the context otherwise requires,

(1) “administrative law judge” means an administrative law judge employed or retained by the office;

Terms Used In Alaska Statutes 43.05.499

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • 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.
  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
  • Testify: Answer questions in court.
(2) “commissioner” means the commissioner of administration;
(3) “department” means the Department of Administration;
(4) “discovery” means the use of subpoenas, subpoenas duces tecum, interrogatories, requests for production, requests for admission, depositions, and other methods of civil procedure by which one party to an action may discover information within the knowledge and control of another person;
(5) “legislative history” means the documents of the legislature recording the background and events, including draft bills, correspondence and memoranda, committee reports, tapes and transcripts of hearings, and tapes and transcripts of floor debate concerning consideration of a bill;
(6) “office” means office of administrative hearings (Alaska Stat. Chapter 44.64);
(7) “party” means the Department of Revenue or the taxpayer;
(8) “proceeding” means only a proceeding under the jurisdiction of the office;
(9) “subpoena” means a command to appear at a certain time and place to testify, or to appear at a certain time and place to produce books, papers, and other things, and testify;
(10) “tax” means a tax described in Alaska Stat. § 43.05.405, including a seafood marketing assessment under Alaska Stat. Chapter 16.51;
(11) “taxpayer” means a person required to pay a tax, including a person required to pay a seafood marketing assessment under Alaska Stat. Chapter 16.51.
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