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CSHB 127(FIN) am: "An Act relating to service in the peace corps and members of the United States Olympic Team as allowable absences from the state for purposes of eligibility for permanent fund dividends and to the period for filing an application for a permanent fund dividend; authorizing the Department of Revenue to issue administrative orders imposing sanctions for certain misrepresentations or other actions concerning eligibility for a permanent fund dividend and providing for administrative appeal of those orders; and providing for an effective date."

00 CS FOR HOUSE BILL NO. 127(FIN) am 01 "An Act relating to service in the peace corps and members of the United States 02 Olympic Team as allowable absences from the state for purposes of eligibility for 03 permanent fund dividends and to the period for filing an application for a permanent 04 fund dividend; authorizing the Department of Revenue to issue administrative orders 05 imposing sanctions for certain misrepresentations or other actions concerning eligibility 06 for a permanent fund dividend and providing for administrative appeal of those orders; 07 and providing for an effective date." 08 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 09 * Section 1. AS 43.23.008(a) is amended to read: 10 (a) Subject to (b) and (c) of this section, an otherwise eligible individual who 11 is absent from the state during the qualifying year remains eligible for a current year 12 permanent fund dividend if the individual was absent 13 (1) receiving secondary or postsecondary education on a full-time

01 basis; 02 (2) receiving vocational, professional, or other specific education on a 03 full-time basis for which, as determined by the Alaska Commission on Postsecondary 04 Education, a comparable program is not reasonably available in the state; 05 (3) serving on active duty as a member of the armed forces of the 06 United States or accompanying, as that individual's spouse, minor dependent, or 07 disabled dependent, an individual who is 08 (A) serving on active duty as a member of the armed forces of 09 the United States; and 10 (B) eligible for a current year dividend; 11 (4) serving under foreign or coastal articles of employment aboard an 12 oceangoing vessel of the United States merchant marine; 13 (5) receiving continuous medical treatment recommended by a 14 licensed physician or convalescing as recommended by the physician that treated the 15 illness if the treatment or convalescence is not based on a need for climatic change; 16 (6) providing care for a parent, spouse, sibling, child, or stepchild with 17 a critical life-threatening illness whose treatment plan, as recommended by the 18 attending physician, requires travel outside the state for treatment at a medical 19 specialty complex; 20 (7) providing care for the individual's terminally ill family member; 21 (8) settling the estate of the individual's deceased parent, spouse, 22 sibling, child, or stepchild, provided the absence does not exceed 220 cumulative days; 23 (9) serving as a member of the United States Congress; 24 (10) serving on the staff of a member from this state of the United 25 States Congress; 26 (11) serving as an employee of the state in a field office or other 27 location; 28 (12) accompanying a minor who is absent under (5) of this subsection; 29 (13) accompanying another eligible resident who is absent for a reason 30 permitted under (1), (2), (5) - (12), or (16) [14] of this subsection as the spouse, minor 31 dependent, or disabled dependent of the eligible resident;

01 (14) serving as a volunteer in the federal peace corps program; 02 (15) because of their duties training or competing as a member of 03 the United States Olympic Team; 04 (16) for any reason consistent with the individual's intent to remain a 05 state resident, provided the absence or cumulative absences do not exceed 06 (A) 180 days in addition to any absence or cumulative absences 07 claimed under (3) of this subsection if the individual is not claiming an absence 08 under (1), (2), or (4) - (15) [(4) - (13)] of this subsection; 09 (B) 120 days in addition to any absence or cumulative absences 10 claimed under (1) - (3) of this subsection if the individual is not claiming an 11 absence under (4) - (15) [(4) - (13)] of this subsection but is claiming an 12 absence under (1) or (2) of this subsection; or 13 (C) 45 days in addition to any absence or cumulative absences 14 claimed under (1) - (15) [(1) - (13)] of this subsection if the individual is 15 claiming an absence under (1) - (15) [(4) - (13)] of this subsection. 16 * Sec. 2. AS 43.23.008(b) is amended to read: 17 (b) An individual may not claim an allowable absence under (a)(1) - (15) 18 [(a)(1) - (13)] of this section unless the individual was a resident of the state for at 19 least six consecutive months immediately before leaving the state. 20 * Sec. 3. AS 43.23.011(a) is amended to read: 21 (a) An application for a permanent fund dividend shall be filed during the 22 period that begins January 1 [JANUARY 2] and ends March 31 of that dividend year. 23 * Sec. 4. AS 43.23.035(c) is amended to read: 24 (c) In addition to any criminal penalties imposed by state law, if the 25 department finds that an [AN] individual [WHO], in claiming a permanent fund 26 dividend, or an individual [WHO], in certifying another person's eligibility, wilfully 27 misrepresents, exercises gross negligence with respect to, or recklessly disregards a 28 material fact pertaining to, eligibility, the department may issue an order against 29 the individual for the 30 (1) forfeiture of [FORFEITS] the dividend; 31 (2) imposition of [, IS SUBJECT TO] a civil fine of up to $3,000;

01 [$5,000,] and 02 (3) loss of [LOSES] eligibility to receive the next five dividends 03 following the forfeited dividend [DIVIDENDS. THE COMMISSIONER MAY 04 COMMENCE PROCEEDINGS IN COURT TO ENFORCE THIS SUBSECTION]. 05 * Sec. 5. AS 43.23.035 is amended by adding a new subsection to read: 06 (e) The provisions of AS 43.23.015(g) and (i) apply to a request for review of, 07 and to appeal of, a decision under (c) of this section by an individual aggrieved by the 08 decision. When all appeals have been exhausted under this chapter or the time when 09 all of the appeals that could have been taken has expired, the order issued imposing a 10 civil fine, forfeiture, or loss of eligibility becomes final and enforceable in the same 11 manner as a judgment of the court. 12 * Sec. 6. The uncodified law of the State of Alaska is amended by adding a new section to 13 read: 14 REGULATIONS AND APPLICATION. (a) The Department of Revenue may 15 immediately adopt regulations necessary to implement the changes made by secs. 3 - 5 of this 16 Act. The regulations take effect under AS 44.62 (Administrative Procedure Act), but not 17 before July 1, 2005. 18 (b) AS 43.23.035(c), as amended in sec. 4 of this Act, and AS 43.23.035(e), as added 19 in sec. 5 of this Act, apply only with respect to applications filed on or after July 1, 2005. 20 AS 43.23.035(c) as it read immediately before July 1, 2005, applies with respect to 21 applications filed before July 1, 2005. 22 * Sec. 7. Section 6 of this Act takes effect immediately under AS 01.10.070(c). 23 * Sec. 8. Sections 3 - 5 of this Act take effect July 1, 2005. 24 * Sec. 9. Sections 1 and 2 of this Act take effect January 1, 2006.