- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 10. Enforcement and Collection of Taxes
- Section 210. Recovery of Overpayments and Protested Payments.
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. Refunds of Taxes and Licenses
AS 43.10.210. Recovery of Overpayments and Protested Payments.
- (a) The Department of Administration shall, with the approval of the attorney general and the Department of Revenue,
refund to a taxpayer the amount of a tax paid to the Department of Revenue under protest and deposited in the treasury
- (1) the taxpayer recovers judgment against the Department of Revenue for the return of the tax; or
- (2) in the absence of a judgment, it is obvious to the Department of Revenue that the taxpayer would obtain judgment if
legal proceedings were prosecuted by the taxpayer.
- (b) The Department of Administration shall refund the amount of an overpayment to a taxpayer if the Department of Revenue,
on audit of the account in question, determines that a remittance by the taxpayer exceeds the amount due.
- (c) If the department and the attorney general determine that a licensee has paid a license tax and is prevented from
using the license by court order, administrative decision, or other cause beyond the control of the taxpayer, the
Department of Administration shall refund the amount of the license tax to the licensee.
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