2006 Alaska Statutes
Title 43 REVENUE AND TAXATION
Chapter 43.05. ADMINISTRATION OF REVENUE LAWS
Article 04 TAX APPEALS
Sec. 43.05.435. Scope and standards for decision.
The administrative law judge shall hear all questions de novo under AS 43.05.405 - 43.05.499. The administrative law judge shall
(1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof;
(2) resolve a question of law in the exercise of the independent judgment of the administrative law judge;
(3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.
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