Alaska Administrative Code
Title 15 - Revenue
Chapter 90 - Alaska Gasline Inducement Act Provisions
Article 1 - Alaska Gasline Inducement Act Reimbursement
15 AAC 90.010 - Application for reimbursement and appeal

Universal Citation: 15 AK Admin Code 15 AAC 90.010

Current through August 30, 2024

(a) A licensee may, in a form prescribed by the department and as often as once in each quarter, apply for reimbursement of qualified expenditures from the Alaska Gasline Inducement Act reimbursement fund established under AS 43.90.400(a).

(b) An application under this section must be signed by the licensee, or the authorized representative of the licensee, and must state the licensee's name, the name of a contact person with responsibility for preparing the application, and the contact person's mailing address, electronic-mail address, and telephone number. For each expenditure for which reimbursement is claimed, an application must include

(1) a description of the qualified activity for which the expenditure is claimed and an explanation of how the expenditure directly relates to the qualified activity;

(2) an accounting of the expenditure, including a statement of the amount of the expenditure, the date it was paid, and identification of all financial and technical source documents and records supporting the expenditure, including invoices, contracts, receipts, and employee time records if the expenditure is for labor;

(3) a detailed description of the transaction underlying the expenditure, including the
(A) name, mailing address, electronic-mail address, and telephone number of each seller and service provider;

(B) date of the transaction; and

(C) location where the transaction occurred; and

(4) other information and documentation requested by the department, as the department considers necessary, for reviewing the application for reimbursement.

(c) The department will reimburse the licensee at the rate and in the manner provided under AS 43.90, this chapter, and the license held by the licensee under AS 43.90, for actual and reasonable expenditures that the department determines are qualified expenditures. However, the department will not reimburse the licensee for expenditures that the department determines are not reasonably required, are not qualified expenditures, are not paid as of the date of the application for reimbursement, or are not sufficiently documented. The department will notify the licensee in writing if the department determines that a claimed expenditure does not qualify for reimbursement.

(d) A licensee may appeal to the commissioners from a determination by the department under (c) of this section that a claimed expenditure does not qualify for reimbursement by filing a written appeal, in a form prescribed by the department, on or before the 90th day after the date of the department's notice to the licensee of the reimbursement determination. The appeal must describe the expenditures in dispute, explain why the licensee believes the expenditures qualify for reimbursement, and include supporting documentation.

(e) The commissioners will decide the appeal after providing the licensee with notice and an opportunity to be heard. The written decision of the commissioners is a final agency action for purposes of appeal to the superior court.

Authority:AS 43.90.110

AS 43.90.220

AS 43.90.400

Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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