Instructions For Alaska Request For Appeal printable pdf download

Instructions for Alaska Request For Appeal

C. FORMAL HEARING

General Information

The formal hearing will be scheduled approximately

A. APPEAL PROCESS

30 days after receiving the Request for Appeal and at a

Any permittee, vendor, operator, pull-tab distributor or

place convenient to the Appellant and the Department. A

manufacturer who disagrees with an action imposing the

transcript will be kept of the hearing. At the hearing, an

3% pull-tab tax, 1% additional fee, permit or license fees,

Administrative Hearing Officer will be present to hear the

interests and penalties, denials of permits or licenses,

matter. The division personnel who are responsible for the

suspensions or revocations of permits or licenses, has a

adjustments, assessments, denial, suspension, revocation,

right to a formal hearing before the commissioner’s office.

or informal hearing decision may be present and may

However, these disagreements can frequently be settled

be represented by an attorney from the Alaska Attorney

at an informal conference prior to the formal hearing and

General’s Office. If the permittee, vendor, operator, pull-

the parties are encouraged to take advantage of this

tab distributor or manufacturer wants to present facts

intermediate step. The parties may be represented by

and other information to support their position, they must

their attorneys, CPA, primary member in charge or other

provide statement of facts in writing and certified to be true

representative at either the informal conference or formal

under penalty of perjury. The Department has the right

hearing. The Power of Attorney form is required for each

to cross-examine all evidence submitted. The Appellant

representative. If a party disagrees with the formal hearing

should explain which section of the Alaska Gaming

decision, they must file an appeal in the Superior Court

Statute, regulations, other laws and court cases support

in the Judicial District in which they reside within 30 days

their position. The Department may subpoena witnesses

from the date of receipt of the formal decision.

and may administer oaths and make inquiries necessary

to determine the amount of 3% pull-tab tax, 1% additional

B. INFORMAL CONFERENCE

fee, permit/license fees, interest and penalties.

The

The informal conference will be scheduled as soon as

amount computed and assessed will not be compromised

possible in writing or phone at an office in Anchorage

but, if a correction is warranted, the Department will make

or Juneau.

At the conference, the permittee, vendor,

the correction after hearing and will notify the Appellant in

operator, pull-tab distributor or manufacturer may meet

writing.

with the conference hearing officer or other persons who

are responsible for the assessment, denial, suspension,

or revocation of permit or license described in the notice.

General Instructions

A. WHO MAY FILE FORM 851

A telephone conference can be requested in lieu of an in-

person conference.

Each adjustment and assessment

Any permittee, vendor, operator, pull-tab distributor or

manufacturer who disagrees with the Department in the

item or permit or license action that the permittee, vendor,

imposition of the 3% pull-tab tax, 1% additional fee, permit,

operator, or pull-tab distributor or manufacturer disagrees

with should be discussed.

If the permittee, vendor,

or license fees, interest and penalties, denial, suspension

of revocation of permits or licenses may file this form.

operator or pull-tab distributor or manufacturer wants to

present facts and supporting information to support their

B. WHEN TO FILE FORM 851

position, they must bring their books, records, and other

This form must be filed within 15 days from the date of

documents to the conference. They should explain which

section of the Alaska Gaming Statutes and Regulations or

receipt of the notice of assessment, denial, suspension,

revocation of permit or license or informal conference

any other applicable laws and regulations or court cases

decision.

support their position. The conference hearing officer will

examine the arguments, facts, evidence, testimony, other

C. REQUEST FOR APPEAL NOT FILED WITHIN 15

information, laws and regulations including court decisions

applicable.

If the hearing officer believes a correction

DAYS

If the Request for Appeal is not filed within 15 days, as the

of the Notice is necessary based on the facts and laws

case may be, the total amount due must be paid. The right

presented, such correction will be made either during or

after the conference. If the correction is made after the

to a hearing is deemed waived if it is not requested in the

appeal.

conference, the permittee, operator, or pull-tab distributor

will be informed by mail in writing of such corrections. If

D. WHERE TO FILE

the permittee, vendor, operator, pull-tab distributor or

Appeals of actions taken by the Department should be

manufacturer disagrees with the informal hearing decision,

they may file an appeal to formal hearing, within 15 days

sent to:

Tax Division-Gaming Group

from the receipt of the informal hearing decision, to the

commissioner’s office with a request to schedule a formal

Alaska Department of Revenue

hearing.

PO Box 110420

Juneau, AK 99811-0420

0405-851i Rev 09/20/13 - page 1

Instructions For Alaska Request For Appeal

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