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Title 15 . Revenue
Chapter 23 . (Repealed)
Section 113. Application on behalf of a child

15 AAC 23.113. Application on behalf of a child

(a) An application for a dividend filed on behalf of a child must comply with the requirements of 15 AAC 23.103.

(b) A child who otherwise qualifies is eligible to receive a dividend if the child is

(1) in the lawful and physical custody of a sponsor who is eligible for a dividend, would have been eligible for a dividend had the sponsor filed timely, was only ineligible due to AS 43.23.005 (d), or forfeited dividends under AS 43.23.035 (a) or (c), and who is

(A) an adult relative in a full, half, or step relationship, or is a legal guardian;

(B) an adult sponsor for a child who does not have a qualified sponsor under (A) of this paragraph and the department determines that a need exists for that adult to sponsor the child; or

(C) a minor parent filing on behalf of that parent's own minor child;

(2) in the custody of an agency of the state; or

(3) released into the child's own custody by the Alaska Department of Health and Social Services under a court order.

(c) A child whose adoption is pending during the qualifying year and who otherwise qualifies is eligible for a dividend regardless of the child's alienage or length of residency if

(1) the child's sponsor is a resident and was a resident during the entire qualifying period;

(2) the sponsor has physical custody of the child before the end of the qualifying year; and

(3) the adoption is ultimately finalized according to state law.

(d) The department will not approve for payment the application of the child being adopted until the sponsor provides documentation, satisfactory to the department, that the adoption has been finalized according to state law.

(e) An application for a dividend may be filed on behalf of a child only by the adult resident through whom the child claims residency, or by another authorized representative. Except as provided in (f) and (g) of this section, an individual or agency applying on behalf of a child must have had lawful and physical custody of the child for a plurality of the qualifying year.

(f) A representative of the Alaska Department of Health and Social Services may apply for a dividend for a child who is in that department's custody on December 31 of the qualifying year.

(g) An individual or agency other than the Alaska Department of Health and Social Services who did not have lawful and physical custody of the child for a plurality of the qualifying year may apply on behalf of a child, if that individual or agency demonstrates to the satisfaction of the department the need for filing an application on behalf of the child.

(h) The department will, in its discretion, require an individual applying on behalf of a child to provide evidence of the individual's authority to apply on behalf of the child, including

(1) the child's birth certificate issued under AS 18.50 or under other similar provisions of law of another jurisdiction, showing the name of the individual making application as a parent of the child;

(2) a certified copy of a decree of divorce or dissolution of marriage issued under AS 25.24 or under other similar provision of law of another jurisdiction, showing the name of the individual making application as having sole or joint custody of the child;

(3) a certified copy of an adoption order or post-adoption birth certificate issued under AS 25.23 or under other similar provisions of law of another jurisdiction, showing the name of the individual making application as an adoptive parent of the child; or

(4) other information demonstrating the individual's qualification to apply for a dividend on behalf of the child.

(i) The department will accept another eligible individual as a substitute sponsor of a child if the child meets all eligibility requirements but does not have an eligible sponsor on file with the department, so long as the substitute sponsor meets the requirements of a sponsor. The department will not approve the child's application for payment until such time as the substitute sponsor has been determined to be eligible by the department.

(j) The department will reverse a denial of a child's permanent fund dividend application if the child was denied only due to the ineligibility of the child's original sponsor and the child's original sponsor is subsequently determined during processing, at review, at informal conference, at formal hearing, or by a court to be eligible for a dividend.

History: Eff. 1/1/93, Register 124; am 6/26/93, Register 126; am 12/24/93, Register 128; am 10/8/94, Register 131; am 3/30/95, Register 133; am 11/20/96, Register 140; am 1/1/99, Register 148; am 1/1/2006, Register 176

Authority: AS 43.23.015

AS 43.23.055


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Last modified 7/05/2006