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Publisher's note: Emergency regulations, if any, are placed in an appendix following the permanent regulations in each pamphlet of the Alaska Administrative Code.
On November 24, 1980, the Department of Revenue issued an order effective January 1, 1981, recodifying Title 15 of the Alaska Administrative Code (AAC) in an effort to make the Title easier to use by those members of the general public and those tax practitioners who have a need to refer to any of its provisions. The basic numbering system of the AAC has been retained, so that in the citation 15 AAC 10.120, for example, the "15" represents the title, the "10" represents the chapter, and the "120" represents the section.
Title 15 has been reorganized and renumbered as follows:
1. The first chapters, represented by two-digit numbers, pertain to regulations interpreting or implementing Title 43 of Alaska Statutes. Each two-digit chapter reference in Title 15 of AAC will now parallel the corresponding chapter of Title 43 of the Alaska Statutes which it interprets or implements.
2. The remaining chapters, having three-digit designations, pertain to regulations interpreting or implementing provisions of the Alaska Statutes outside of Title 43. The last two digits of this three-digit number will indicate the relevant Title of the Alaska Statutes. For example, regulations relating to AS 05.15, Bingo, Raffles and Ice Pools, can be found at 15 AAC 105. An exception to this system is ch. 133, Alaska Science and Technology Foundation; the foundation was created by AS 37.17 in 1988, by which time 15 AAC 137 was already in sue for quite different AS 37 functions.
3. The three-digit section references will in most cases correspond to prior section references: e.g., the former 15 AAC 10.011 becomes 15 AAC 19.011 since it relates to AS 43.19., Multistate Tax Compact. Section renumbering has occurred however in the following instances:
(A) Where several new chapters have been created from a former single chapter, new section numbers will be designated to indicate a new chapter sequence. For example, regulation pertaining to AS 43.55, Oil and Gas Properties Production Tax, formerly codified at 15 AAC 05.661 - 15 AAC 05.700, will now be codified at 15 AAC 55.010 - 15 AAC 55.9700.
(B) Where a section has been repealed before January 1, 1981, it has been recodified in accordance with the same general system described above except that it will be characterized by a four-digit section number beginning with a 9. Thus, 15 AAC 55.9700 has been repealed. These sections will be collected at the end of the relevant chapter. Repealers taking effect after January 1, 1981 will be represented in the manner normally prescribed by the State of Alaska Drafting Manual for Administrative Regulations.
4. The history notes under the sections in their new location carry forward their history in their former location.
For the convenience of the reader, two tables of comparative sections are set out below. The first table sets out the old 15 AAC section number in the first column and the new location in the second column. The second table reverses the order.
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Last modified 7/05/2006