Legislature(1995 - 1996)
1996-04-30 Senate Journal
Full Journal pdf1996-04-30 Senate Journal Page 3721 HB 341 The Finance 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 SENATE CS FOR CS FOR HOUSE BILL NO. 341(FIN) Signing do pass: Senators Frank, Halford, Cochairs, Senators Rieger, Sharp. Signing no recommendation: Senators Phillips, Zharoff. Fiscal notes for the Senate Committee Substitute published today from Department of Revenue (2), Alaska Court System. Previous indeterminate fiscal note applies to the Senate Committee Substitute. The bill was referred to the Rules Committee.