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2018 Alaska Statutes
Title 43. Revenue and Taxation
Chapter 05. Administration of Revenue Laws
Article 4. Tax Appeals.
Sec. 43.05.475. Consistency of decisions.
Universal Citation: AK Stat § 43.05.475 (2018)
(a) As to questions of law, a final administrative decision issued under AS 43.05.405 — 43.05.499, unless reversed or overruled, has the force of legal precedent.
(b) To promote consistency among legal determinations issued under AS 43.05.405 — 43.05.499, the chief administrative law judge may review and circulate among the other administrative law judges the drafts of formal decisions, decisions upon reconsideration, and other legal opinions of the other administrative law judges in the office. The drafts are confidential documents and are not subject to disclosure under AS 40.25.100 — 40.25.295 or this chapter.
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