04/28/1996 12:35 PM Senate FIN

                                                                               
       CS FOR HOUSE BILL NO. 341(JUD)                                          
       "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       d i s p u t e s                 
  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."                          
                                                                               
  Senator Frank withdrew  his motion  to change the  effective                 
  date on page  22, line  7.   There was no  objection to  the                 
  withdrawal.   Senator Sharp  moved amendment  E which  would                 
  include  the  provisions  on  making  the  judicial  council                 
  process start immediately and the law take effect on July 1,                 
  1996  and   it  would  change   the  initial  term   of  the                 
  administrative  law judges from two to three years.  Without                 
  objection the amendment was adopted.                                         
                                                                               
  Co-chairman  Halford  referred  to the  10%  version  of the                 
  fiscal note from the Department of Revenue.   The Department                 
  advised they would submit a zero fiscal note that would show                 
  necessary funding changes.                                                   
                                                                               
  Senator Frank moved SCS CSHB  341(FIN) and without objection                 
  it  was reported  out  with  individual recommendations  and                 
                                                                               
                                                                               
  accompanying fiscal notes of  indeterminate amount from  the                 
  Alaska Court System; $13.9 from the Alaska Judicial Council.                 
  A  new  fiscal  note  from  the  Department of  Revenue  was                 
  pending.