Title 15 . Revenue

Chapter 23 . (Repealed)

Section 173. Proof of eligibility

15 AAC 23.173. Proof of eligibility

(a) An individual must indicate, on forms prescribed by the department, information required by the department that will support the claim of residency and physical presence in Alaska as required by AS 43.23.005 . The information must include the names, addresses, and telephone numbers of adult Alaska residents who can attest to facts relating to the individual's length of residence and physical presence in Alaska.

(b) The department will, in its discretion, require an individual to provide other information to accompany the individual's application. If the department notifies an individual that the information included on, or provided with, the application form is insufficient for any reason, the individual must provide the additional information as requested by the department. If the other information requested by the department is not available at the time of application or the request, the individual must specify why the information is not available, and the date by which the information will be submitted to the department.

(c) An individual must provide all information requested by the department for processing within 30 days after the date of the request. Information delivered to the department or postmarked within 30 days after the date of the request is considered timely. An individual may request, for good cause, an extension of the 30 days to respond to a department request for information. If the department determines that good cause exists and grants an extension, the department will determine the time period of the extension on a case-by-case basis. Information not timely received will not be considered in the initial eligibility determination; however, it may be considered on subsequent appeal.

(d) If an individual has not provided all information for processing requested by the department within 30 days after the date of the request or the time period granted in an extension under (c) of this section, the application will be denied.

(e) An individual whose spouse is not a resident eligible for a dividend must provide documentation that demonstrates an intent to remain indefinitely in Alaska despite the nonresidency of the individual's spouse. The department will, in its discretion, require additional proof of the individual's intent to remain in Alaska.

(f) An individual described in this subsection may be eligible to receive a dividend if, with the application, the individual provides documentation that demonstrates to the department's satisfaction an intent to remain indefinitely in Alaska despite the nature of the individual's employment in Alaska. The department may require additional proof of the individual's intent to remain in Alaska. This subsection applies to

(1) an individual transferred to Alaska on temporary assignment by the individual's employer for a definite period of time;

(2) an individual who is employed in Alaska on a seasonal basis;

(3) an individual who is working in Alaska under a contract that requires the employer to return the individual to a place outside of Alaska at the end of the contract; or

(4) an individual who is employed in Alaska but who maintains a home or other abode outside Alaska to which the individual regularly travels.

(g) Proof bearing on an individual's intent to remain indefinitely in Alaska might be any proof acceptable to the department, including

(1) a contract to move household goods to Alaska, except when there is a contract to move household goods from Alaska at the end of the individual's employment;

(2) proof of home ownership, a home purchase contract, rent receipts, or other proof that the individual maintains a principal place of abode in Alaska, except when housing is provided as a part of an employment contract;

(3) employment and unemployment records, including a copy of the leave and earnings statement of a military member for

(A) December of the year before the qualifying year; and

(B) the most recent month;

(4) tax records;

(5) school records;

(6) voter registration and voting records;

(7) motor vehicle registration records;

(8) licensing records such as those for hunting and fishing licenses;

(9) court or other government agency records; or

(10) birth or other vital statistics records.

(h) Proof of physical presence in Alaska might be any proof acceptable to the department, including

(1) records or receipts of airlines, the Alaska Marine Highway system, or other carriers;

(2) hotel receipts;

(3) traffic citations;

(4) repealed 1/1/2002;

(5) affidavits or certifications by adult residents acquainted with or related to the applicant who have personal knowledge of the applicant's physical presence in Alaska.

(i) The burden of proof rests on an individual claiming an allowable absence to prove that the individual has maintained, at all times during the absence, the intent to return and remain indefinitely in Alaska.

(j) If an individual is denied under (d) of this section, the department will reverse the denial if the

(1) only reason the individual was denied was because the individual failed to provide requested information for processing timely;

(2) individual timely requests an informal conference under 15 AAC 05.020; and

(3) requested information is provided by the time of the individual's informal conference;

(4) repealed 8/24/95;

(5) repealed 8/24/95.

History: Eff. 1/1/93, Register 124; am 12/28/93, Register 128; am 10/8/94, Register 131; am 8/24/95, Register 135; am 1/1/99, Register 148; am 1/1/2000, Register 152; am 1/1/2002, Register 160; am 1/1/2005, Register 172

Authority: AS 43.23.015

AS 43.23.055