(a) Only an applicant under Alaska Stat. § 43.82.120 who is aggrieved by a determination of the commissioner of revenue or the commissioner of natural resources under Alaska Stat. § 43.82.140 may seek judicial review of the determination.
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(b) The only grounds for judicial review of a determination made under Alaska Stat. § 43.82.140 are
(1) failure to follow the qualification and application procedures set out in Alaska Stat. § 43.82.100 – 43.82.180; or(2) abuse of discretion that is so capricious, arbitrary, or confiscatory as to constitute a denial of due process.
