1996-04-22                     Senate Journal                      Page 3412
HB 341                                                                       
The Judiciary Committee considered CS FOR HOUSE BILL NO.                       
341(FIN) An Act relating to administrative adjudication and judicial           
appeals and to the informal resolution of certain factual disputes             
between taxpayers and the Department of Revenue; establishing the              
office of tax appeals as a quasi-judicial agency in the Department of          
Administration; revising the procedures for hearing certain tax                
appeals, including appeals regarding seafood marketing assessments;            
relating to consideration and determination by the superior court of           
disputes involving certain taxes and penalties due, and amending               
provisions relating to the assessment, levy, and collection of taxes           
and penalties by the state and to the tax liability of taxpayers;              
providing for the release of agency records relating to formal                 
administrative tax appeals; relating to litigation disclosure of public        
records; clarifying administrative subpoena power in certain tax               
matters; and providing for an effective date and recommended it be             
replaced with                                                                  

1996-04-22                     Senate Journal                      Page 3413
HB 341                                                                       
SENATE CS FOR CS FOR HOUSE BILL NO.                                           
341(JUD)                                                                       
                                                                               
Signing do pass:  Senator Taylor, Chair, Senators Green, Miller,               
Adams.                                                                         
                                                                               
Indeterminate fiscal note for the Senate Committee Substitute                  
published today from Alaska Court System.  Previous House fiscal               
note and zero fiscal note apply to the Senate Committee Substitute.            
                                                                               
The bill was referred to the Finance Committee.