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Title 15 . Revenue
Chapter 23 . (Repealed)
Section 154. Eligibility of aliens

15 AAC 23.154. Eligibility of aliens

(a) The department will consider an alien to be lawfully admitted for permanent residence if the alien provides verification that the alien has been assigned a status under 8 U.S.C. 1101 - 1189 (Immigration and Nationality Act) that allows the alien to adopt the United States as the alien's domicile, including the following statuses:

(1) status as an immigrant within the meaning of 8 U.S.C. 1101(a)(15), as verified by the USCIS;

(2) status as a nonimmigrant within the meaning of 8 U.S.C. 1101(a)(15), as verified by the USCIS, if that status does not require the alien to declare that the alien has a residence in a country other than the United States;

(3) indefinite parole into the United States under 8 U.S.C. 1182(d)(5), as verified by the USCIS;

(4) a status described in 8 U.S.C. 1186a (Conditional Permanent Resident Status for Certain Alien Spouses and Sons and Daughters) or 8 U.S.C. 1186b (Conditional Permanent Resident Status for Certain Alien Entrepreneurs, Spouses, and Children), as verified by the USCIS.

(b) The department will not consider an alien to be lawfully admitted for permanent residence if the USCIS assigns the alien a status that requires the alien to declare that the alien has a residence in a country other than the United States.

(c) The department will consider an alien to be a state resident for purposes of AS 43.23.005 (a)(3) on the date that the alien can demonstrate, to the satisfaction of the department, that the alien has formed the intent to remain indefinitely under the requirements of AS 43.23 and this chapter. The qualifying year for dividend eligibility for an alien who is a state resident begins on January 1 of the calendar year after the date the alien is lawfully admitted for permanent residence in the United States under this chapter, granted asylum under 8 U.S.C. 1158, or granted refugee status under 8 U.S.C. 1157 or 8 U.S.C. 1159.

(d) If an alien may adopt the United States as the alien's domicile, but has been assigned, under 8 U.S.C. 1101 - 1189 (Immigration and Nationality Act), a nonimmigrant status allowing only a limited stay in the United States, the department will not consider the alien to be a resident under AS 43.23.005 (a)(3) and this section, unless the department finds that the alien has taken a significant step to convert or adjust to a permanent or indefinite status. A significant step includes the filing of a petition or application with the USCIS.

(e) An alien seeking eligibility under this section has the burden of proving that on the date of the dividend application the alien was lawfully admitted for permanent residence as described in (a) of this section, granted asylum under 8 U.S.C. 1158, or granted refugee status under 8 U.S.C. 1157 or 8 U.S.C. 1159.

(f) A foreign-born child adopted by an eligible resident is not subject to this section.

(g) For purposes of this section,

(1) "alien" has the meaning given in 8 U.S.C. 1101(a)(3), as revised as of September 1, 2001 and adopted by reference;

(2) "USCIS" means the United States Citizenship and Immigration Service.

History: Eff. 10/17/2001, Register 160; am 1/1/2005, Register 172

Authority: AS 43.23.005

AS 43.23.015

AS 43.23.055


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Last modified 7/05/2006