(a) An individual's
intent to establish residency, remain indefinitely in Alaska, or to return to
Alaska and remain indefinitely is demonstrated through the establishment and
maintenance of customary ties indicative of Alaska residency and the absence of
those ties elsewhere. Acts that are required by law or contract or are
routinely performed by temporary residents of Alaska are not by themselves
evidence of residency. In evaluating whether an individual claiming Alaska
residency has demonstrated an intent to remain indefinitely in Alaska, the
department will consider whether or not an individual has:
(1) taken steps to establish Alaska residency
and sever residency in a previous state or country;
(2) ties to another state or country that
indicate continued residency in the other state or country; and
(3) taken other action during the qualifying
year, through the date of application, that is inconsistent with an intent to
remain in Alaska indefinitely.
(b) An individual may not become a resident
while absent from Alaska.
(c)
Physical presence in Alaska is not, by itself, sufficient to establish
residency. Before January 1 of the qualifying year, an individual must have
taken at least one step beyond physical presence in Alaska to establish
residency. The department will not consider external indicators, including
those listed in
15 AAC 23.173(g),
established less than six months before December 31 of the qualifying year as
evidence of the establishment of Alaska residency in time to qualify for the
current year dividend.
(d) An
individual is not eligible for a dividend if, at any time from January 1 of the
qualifying year through the date of application, the individual has
(1) maintained the individual's principal
home in another state or country, regardless of whether the individual spent a
majority of time at that home, except while absent for a reason listed
(A) in
AS
43.23.008(a)(1) - (3), (9) - (11), or
(16); or
(B) in
AS
43.23.008(a)(13), if the
eligible resident whom the individual accompanies is absent for a reason listed
in (A) of this paragraph;
(2) claimed or maintained a claim of
residency in another state or country in the individual's employment personnel
records; if the individual claims an error or a delay was made in processing by
the personnel office, the individual must submit
(A) from the personnel office, a certified
copy of the individual's request to change the individual's state of legal
residence; or
(B) a sworn statement
from the personnel officer who has specific knowledge that the personnel office
made an error, or caused a delay, in processing the individual's personnel
records; the personnel officer must state the exact date the records show the
original request was received and why the request was not processed
timely;
(3) claimed a
non-resident motor vehicle tax exemption in Alaska;
(4) accepted full-time, permanent employment
in another state or country except while on an absence listed
(A) in
AS
43.23.008(a)(1) - (3), (9) - (11), or
(16); or
(B) in
AS
43.23.008(a)(13), if the
eligible resident whom the individual accompanies is absent for a reason listed
in (A) of this paragraph;
(5) filed a resident or part-year resident
income tax return in another state or country and the claim of residency on the
return is for any period of time beginning January 1 of the qualifying year
through the date of application, unless the individual
(A) was required by the other state or
country to file a return claiming resident tax status in that state or country
even though the individual was a state resident as defined in
AS
43.23.095; or
(B) files in the other state or country an
amended return claiming nonresident tax status and provides proof to the
department that the amended return was actually filed in the other state or
country;
(6) claimed or
maintained a claim of a homestead or homeowner's property tax exemption in
another state or country, that required the individual to be a resident of that
state or country, unless the individual
(A)
files an amended homestead or homeowner's property tax exemption claim deleting
the claim of residency; and
(B)
provides evidence from the other state or country that the individual filed an
amended homestead or homeowner's property tax exemption claim deleting the
claim of residency;
(7)
applied for or received an education loan from another state or country that
required an individual to be a resident of that state or country;
(8) disclosed in a court proceeding or
affidavit that the individual is a resident of another state or
country;
(9) executed a will that
described residency in another state or country;
(10) moved from Alaska,
(A) for a reason other than one listed
(i) in
AS
43.23.008(a)(1) - (3), (9) - (11), or
(16); or
(ii) in
AS
43.23.008(a)(13), if the
eligible resident whom the individual accompanies is absent for a reason listed
in (i) of this subparagraph; and
(B) claiming moving expenses as a deduction
on the individual's federal income tax return, unless the individual
(i) files an amended federal income tax
return deleting the claimed moving expenses as a deduction; and
(ii) provides proof from the Internal Revenue
Service that the individual filed an amended return;
(11) accepted admission under
resident tuition provisions to a college or university in another state or
country, unless
(A) there was no difference
between resident and nonresident tuition;
(B) nonresident tuition was waived as part of
an interstate exchange agreement such as the Western Interstate Commission for
Higher Education (WICHE) student exchange program or the Washington Wyoming
Alaska Montana Idaho (WWAMI) medical education program; or
(C) the individual was granted admission
under resident tuition provisions for any other reason that did not require the
individual to be a resident of the state or country in which the college or
university is located;
(12) registered to vote in another state or
country, except if the individual
(A)
registered to vote in another state no more than 60 days before a presidential
election solely for the purpose of voting in that election and did not vote in
any other election in another state other than for president of the United
States; or
(B) registered to vote
in another country for which the individual was not required to claim residency
of the country in order to register to vote;
(13) voted in another state's or country's
state, country, or local election, except if the individual voted in an
election described in this paragraph and the individual was not required to
claim residency in order to vote;
(14) obtained a resident hunting, fishing, or
trapping license from another state or country;
(15) filed for divorce, dissolution, or legal
separation in another state or country that required the individual to be a
resident of that state or country in order to file the action;
(16) repealed 1/1/2010;
(17) obtained any other benefit or benefits
as a result of establishing or maintaining any claim of residency in another
state or country or by disclaiming Alaska residency, except that the department
will not deny a dividend to an individual solely because the individual
received Medicaid benefits from another state if the individual's application
for Medicaid was consistent with the intent to maintain residency in
Alaska.
(e) Regardless
of alienage, a child born outside Alaska to an eligible resident on an
allowable absence, adopted by an eligible resident, or whose adoption by an
eligible resident is pending during the qualifying year, establishes Alaska
residency in the child's own right immediately upon the child's arrival in
Alaska if the child's custodial parent or guardian is an eligible resident at
the time of the child's arrival in Alaska.
(f) An individual absent from Alaska as a
dependent of an eligible resident who as soon as reasonably possible, as
determined by the department, after emancipation does not return to Alaska and
establish Alaska residency as an adult is not eligible for a dividend. A newly
emancipated individual who was absent from Alaska as a dependent of an eligible
resident who returns to Alaska as soon as reasonably possible, as determined by
the department, after emancipation and who establishes external indicators of
Alaska residency as an individual is not subject to the six month physical
presence requirements of
15 AAC 23.163(b).
(g) A resident who marries a nonresident
while physically present in Alaska is considered to have the intent to remain
indefinitely in Alaska until the resident takes steps or actions to depart
Alaska.
(h) An individual who on
the date of application knows the individual will be moving from Alaska at a
specific time to a specific destination for a reason other than one allowed by
AS
43.23.008(a) does not have
the intent to remain indefinitely in Alaska and is not eligible for a
dividend.
(i) The eligibility of a
resident who marries a nonresident while absent from Alaska is not changed by
the marriage, so long as the resident is absent for the resident's own
allowable reason.
(j) The fact that
an individual's spouse has not declared Alaska residency does not establish a
presumption that an individual is not a resident.
As of Register 153 (April 2000), the regulations attorney
made technical revisions under
AS
44.62.125(b)(6), changing
cross-references in
15 AAC 23.143(d) (1), (4), and (10)(A) to reflect changes to the paragraph
numbering in
AS
43.23.008(a), effective
January 1, 2000.
As of Register 160 (January 2002), the regulations attorney
made a technical revision under
AS
44.62.125(b)(6), and in
accordance with ch. 85, sec. 45, SLA 2001, to change "student loan" to
"education loan" in
15 AAC 23.143(d) (7).
