Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes
Section 120. Appeal to the Board.
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AS 43.56.120. Appeal to the Board.

(a) After a ruling by the department on an appeal made under AS 43.56.110, the owner or a municipality may further appeal to the board. The appeal must be filed in writing within 50 days of the effective date of the notice of assessment.

(b) The board shall provide by regulation for notices of appeals to interested persons and municipalities.

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