Alaska Administrative Code
Title 15 - Revenue
Chapter 23 - Alaska Permanent Fund Dividend
Article 1 - Permanent Fund Dividend Program
15 AAC 23.163 - Allowable absences
Current through August 30, 2024
(a) Except as provided in AS 43.23.005(c), an individual who has never been physically present in Alaska may not claim an allowable absence under AS 43.23.008.
(b) An individual who was absent from Alaska for more than 180 days is not eligible for a dividend if the individual
(c) For purposes of
(d) An individual clearly demonstrates that the primary reason for the individual's absence is to obtain a secondary education by living at a boarding school while attending grades 7 - 12 at an out-of-state institution. An individual who lives with an ineligible parent or ineligible permanent legal guardian while attending an out-of-state institution has not demonstrated that the primary reason for the individual's absence is to obtain a secondary education.
(e) Repealed 10/8/94.
(f) Repealed 1/1/2014.
(g) Repealed 1/1/2014.
(h) Repealed 1/1/2014.
(i) Repealed 1/1/2000.
(j) The department will count whole days when determining the number of days an individual was absent from Alaska. The department will count the day an individual arrives or returns to Alaska as a day absent unless the individual previously left Alaska that same day. The department will count the day an individual leaves Alaska as a day an individual was in Alaska, unless the individual previously arrived or returned to Alaska that same day.
(k) Repealed 1/1/2014.
(l) For the purposes of AS 43.23.008(a)(15), the department will consider an individual to be allowably absent only for periods of time during which the absent individual is verifiably training or competing as a member of the United States Olympic Team or a United States national team. The sport must be recognized and approved by the International Olympic Committee.
As of Register 151 (October 1999), the regulations attorney made technical revisions under AS 44.62.125(b)(6) to reflect the name change of the Department of Education to the Department of Education and Early Development made by ch. 58, SLA 1999, and the corresponding title change of the commissioner of education.
Authority:AS 43.23.005
AS 43.23.008
AS 43.23.015
AS 43.23.055
AS 43.23.095