(a) In this chapter, unless otherwise
indicated,
(1) "abode" means one's home or
place of dwelling;
(2) "adult"
means an individual who has reached 18 years of age, which is the age of
majority under
AS
25.20.010, or who is under 18 years of age
but because of marriage has reached the age of majority under
AS
25.20.020;
(3) "authorized representative"
(A) means an adult who has a sufficiently
significant personal relationship with a child or another adult whom the
department is satisfied that the person is applying for the dividend payment
for the benefit of the child or the adult;
(B) includes an official of a public agency
or a private institution;
(C) does
not include an individual who receives compensation, including all or a portion
of the dividend, to sponsor a child or adult to receive the dividend under
15 AAC 23.113(c)(1)(D);
(4) "child" means an individual who has not
reached the age of majority under
AS
25.20.010 or
25.20.020;
(5) "department" means the Department of
Revenue;
(6) "dividend" means a
permanent fund dividend;
(7)
"dividend year" means the calendar year in which the dividend is
declared;
(8) "emancipated minor"
means an individual under the age of 18 years who has been declared emancipated
by the superior court of this state under
AS
09.55.590, or by a court of another
jurisdiction under procedures granting the individual the equivalent
status;
(9) "legal guardian" means
a guardian or conservator appointed by the court under
AS
13.26.035,
13.26.045,
13.26.095,
13.26.112,
13.26.116,
13.26.210, or similar provisions
of law of Alaska or another jurisdiction;
(10) "month" means a calendar
month;
(11) "qualifying year" means
the calendar year immediately preceding the dividend year;
(12) "resident" means a state resident as
defined by
AS
43.23.095(7);
(13) repealed 1/1/99;
(14) "serving as an employee of the state of
Alaska" means active compensated employment in the executive, legislative, or
judicial branch of state government or the University of Alaska; the phrase
does not include employment by a political subdivision of the state of
Alaska;
(15) "incarcerated" means
confined in a facility or setting under a court order for a conviction to
restrain an individual's movement and freedom, including a prison, jail, other
penal institution, half-way house, hospital, medical facility, treatment
facility, or a furlough to a non-penal setting monitored by an electronic
device for the purpose of monitoring the individual's movements;
(16) "financial institution" means a bank,
savings bank, savings and loan association, credit union, securities
broker-dealer, or other institution determined by the department to be an
eligible depository;
(17) "process"
means the procedure of collecting information and documents in order to ensure
that an application is complete and upon which a non-discretionary decision to
pay or deny can be based according to statutory criteria;
(18) "review" means the procedure subsequent
to processing in which an otherwise complete application is required to undergo
further inquiry and examination to determine whether an applicant, in fact,
meets all applicable eligibility criteria;
(19) "life-threatening" means any condition
that the attending physician indicates in writing is life-threatening in the
physician's opinion;
(20) "sibling"
means one of two or more individuals having at least one parent in common, and
includes step-relationships;
(21)
"terminally ill" means any condition that the attending physician indicates in
writing is a terminally ill condition in the physician's opinion;
(22) "personal information" has the meaning
given that term in AS 44.99.350;
(23) "governmental agencies" means entities
of the
(A) federal government; or
(B) state or of a political subdivision of
the state, including
(i) an agency, a board
or commission, the University of Alaska, a public authority or corporation, a
municipality, a school district, and other governmental units of the state or a
political subdivision of the state; and
(ii) entities of the court system or the
legislative branch of state government;
(24) "postmarked" means that an official
cancellation stamp has been placed by the United States Postal Service, or the
postal service of a foreign country, that records the date and place of
mailing;
(25) "signed" means either
to sign by hand or by using an electronic signature function;
(26) "in writing" means on paper or
electronically;
(27) "agent
organization" means the entity that the department selects under
AS
43.23.062(g) to implement
and operate the contribution program for beneficiary organizations;
(28) "beneficiary organization" means
(A) each campus of the University of
Alaska;
(B) each other educational
organization, community foundation, or charitable organization that the
department determines to be eligible under
AS
43.23.062(c) and (d) to
receive a contribution deducted from a dividend payable to an
individual;
(29)
"educational organization" does not include the campuses of the University of
Alaska.
(30) "minor parent" means a
parent who
(A) has not reached the age of
majority under
AS
25.20.010 or
25.20.020; and
(B) is not an emancipated
minor;
(31) "substitute
sponsor" means a person or agency otherwise qualifying as a sponsor under
15 AAC 23.113(c)(1), and who replaces the
child's original sponsor due to the original sponsor's ineligibility as a
sponsor.
(b) For the
purposes of
AS
43.23.005(a) and this
chapter, "date of application" means the date on which an application for a
dividend is
(1) timely filed under
15 AAC 23.103(a);
or
(2) timely delivered under
15 AAC 23.103(g).
(c) For the purposes of
AS
43.23.008(a), "disabled
dependent" means an individual who is claimed as a dependent for Internal
Revenue Service purposes by an eligible resident, and whose physical or mental
impairment prevents the individual from living independently, if a written
statement to that effect is submitted to the department by a licensed physician
or medical practitioner.
(d) For
the purposes of
AS
43.23.015(b), "furnish an
application form" means to provide the prescribed application form
(1) on the department's website;
(2) by mail to an individual who requests it;
and
(3) at public locations to be
described on the department's website.
(e) In
AS
43.23.062(b) and this
chapter, "geographic location" means the city or cities in this state in which
a beneficiary organization has a physical address from where the organization
operates and provides services.
(f)
In AS
43.23.062(d)(8), "annual
budget" means the amount listed as total revenue by a beneficiary organization
that is
(1) required by law to file an
Internal Revenue Service (IRS) Form 990, if the organization files an
(A) IRS Form 990 on Part 1, line 12;
or
(B) IRS Form 990EZ, on Part 1,
line 9;
(2) not required
by law to file an IRS Form 990, on the organization's
(A) internal, unaudited financial statement
if the organization does not conduct an audit; or
(B) audited financial statement.
(g) For purposes of
AS
43.23.062 and this chapter, "provide
services" means an activity or system of activities, other than solely
providing funding or financial support, conducted by an educational
organization or charitable organization.
(h) For purposes of
AS
43.23.062(d)(7) and this
chapter, "annual receipts" means net revenue, excluding in-kind and non-cash
donations.
