15 AAC 23.233 - Disallowance of claims and recovery of assessments

Current through April 6, 2022

(a) The department will, in its discretion, recover a dividend payment from the individual who received a payment or from the individual who applied on behalf of another individual, and, in the case of multiple payments made to another individual, from any individual who applied for and received one of the multiple payments if the department determines that
(1) an individual was not qualified to apply on behalf of another individual;
(2) the other individual was not eligible for the dividend; or
(3) more than one payment was made on behalf of the other individual.
(b) If an individual who applies for a dividend on behalf of another becomes subject to the forfeiture provision of AS 43.23.035, that individual forfeits not only the dividend payment that was wrongfully claimed on behalf of another, but also forfeits all dividends that the individual has received in the past and all dividends for which the individual would otherwise be eligible in the future.
(c) The department will not assess a previously paid ineligible individual if the individual's application or the individual's sponsor's application was either previously reviewed by the department's review unit and approved for payment, or was paid upon appeal, as long as
(1) the individual did not attempt to defraud the state;
(2) no significant previously undisclosed facts come to light;
(3) the application was complete with no relevant questions unanswered; and
(4) the only reason the sponsored individual was ineligible was due to the ineligibility of the sponsor.
(d) The department will withhold payment of a dividend of an individual if the department is holding a valid unpaid prior year assessment against that individual and the individual has not exhausted all appeal rights.
(e) The department will offset an assessment against a dividend of an individual if the individual has exhausted all appeal rights. A late appeal from an individual does not stay collection.
(f) A payment on an assessment for a disallowed dividend will be applied first to the unpaid balance of the assessment for the disallowed dividend and next to any accumulated interest.


15 AAC 23.233
Eff. 1/1/93, Register 124; am 1/1/2000, Register 152; am 1/1/2002, Register 160

Authority:AS 43.23.035

AS 43.23.055

AS 43.23.065

The following state regulations pages link to this page.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.