§ 3.40.210. Taxpayer, licensee, cardholder or other person remedies.

A.

Any person aggrieved by any action of the department in issuing, suspending, revoking or refusing to issue any license or exemption card under this chapter or in fixing the amount of taxes, penalties, interest or costs under this chapter may apply to the department and request a hearing within thirty days from the date the department mails the notice of the department's action. Upon timely application for a hearing, under this subsection, the finance director or his/her designee shall hold a hearing to determine whether a correction is warranted. under this subsection, hearings before the finance director may, at the option of the finance director, be conducted by an administrative hearing officer designated by the finance director. If the finance director elects to refer the matter to an administrative hearing officer, the hearing officer shall conduct the hearing and prepare findings and conclusions. These findings and conclusions must be forwarded to the finance director for adoption, rejection or modification and issuance of a final order or decision by the finance director. An application for a hearing must notify the department of the specific action complained of and amount of tax, interest, costs or penalties contested and the reason such amounts are contested. After receipt of a written decision by the department, a person may appeal to the Superior Court of the Second Judicial District at Kotzebue, in accordance with the Alaska Appellate Court Rules. The person shall be given access to the department's file in the matter for preparation of the appeal.

B.

A request for appeal is filed on the date it is personally delivered or, if delivered to the department by the United States Postal Service, on the date of the postmark stamped on the properly-addressed cover in which the request is mailed. If the due date falls on a Saturday, Sunday or holiday, the due date is the next working day. A current mailing address must be provided to the department with the request for appeal. Any change in mailing address that occurs after the request for appeal is filed must be reported to the department.

C.

If the notice to the person pursuant to subsection A. of this section shows an amount due the department, the uncontested portion of the amount due must be paid within thirty days of the date of the notice. If the uncontested amount is not paid within thirty days, collection actions will be taken on that amount even if the person has filed a request for appeal. Payment of the total amount due may be made at any time before the hearing. If the department has reason to believe that collection of the total amount due might be jeopardized by delay, immediate payment of the total amount due will be demanded and the department may pursue any collection remedies provided by law. Payment in full does not affect the person's right to a hearing.

D.

If a person requests a hearing and fails to appear at the hearing, the finance director (or hearing officer) may issue a decision without taking evidence from that person, unless that person shows reasonable cause for failure to appear within seven days of the scheduled hearing date.

E.

Taxes, license fees, penalties and interest declared to be due in the final administrative decision must be paid within thirty days after the date of the decision or a bond must be filed with the court in accordance with the Alaska Court Rules of Appellate Procedures.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)