NOTICE OF PROPOSED CHANGES ON DOCUMENT ATTACHMENTS AND DOCUMENT DELIVERY METHODS

IN THE REGULATIONS OF THE DEPARTMENT OF REVENUE

BRIEF DESCRIPTION

The Department of Revenue proposes to change regulation 15 AAC 23.213 to allow the receipt of electronic levy notices and allow the department to provide required documents by email, if an applicant chooses that method.

Summary of proposed changes: The Department of Revenue proposes to adopt regulation changes in 15 AAC 23.213 of the Alaska Administrative Code, dealing with document attachments and document delivery method including the following:

(1) 15 AAC 23.213(c) is proposed to be changed to allow the department to receive an electronic notice of levy.

(2) 15 AAC 23.213(k) is a proposed new section that will allow the department to send notices to the electronic address at which the individual has consented to receive notices or documents, to the individual’s mailing address, or to both.

Written comments: You may comment on the proposed regulation changes, including the potential costs to private persons of complying with the proposed changes, by submitting written comments to Genevieve Wojtusik, Director, PFD Division, P.O. Box 110462, Juneau, Alaska, 99811. Additionally, the PFD Division will accept comments by electronic mail at Genevieve.wojtusik@alaska.gov. Comments may also be submitted through the Alaska Online Public Notice System, by accessing this notice on the system and using the comment link.

Written comment deadline: The comments must be received not later than 4pm on December 2, 2025.

Questions: You may submit written questions relevant to the proposed action to PFD Division at PFD Division, attn Genevieve Wojtusik, P.O. Box 110462, Juneau, Alaska, 99811. The questions must be received at least 10 days before the end of the public comment period. The PFD Division will aggregate its response to substantially similar questions and make the questions and responses available on the Alaska Online Public Notice System website.

Public nature of comments and questions: Public comments and questions, once submitted, are public records and subject to disclosure under the Alaska Public Records Act. See AS 40.25.100 - 40.25.295. Do NOT include in your comments or questions any information that you do not want made public.

Accommodations: If you are a person with a disability who needs a reasonable accommodation in order to participate in this process, please contact Genevieve Wojtusik at Genevieve.Wojtusik@alaska.gov or at (907) 500-0302 not later than December 2, 2025 to ensure that any necessary accommodation can be provided.

Obtaining copies of proposed regulations: A copy of the proposed regulation changes is available on the Alaska Online Public Notice System and by contacting Genevieve Wojtusik at Genevieve.Wojtusik@alaska.gov or at (907) 500-0302.

Final version of regulations: After the public comment period ends, the PFD Division will either adopt the proposed regulation changes or other provisions dealing with the same subject, without further notice, or decide to take no action. The language of the final regulation may be different from that of the proposed regulation. You should comment during the time allowed if your interests could be affected.

Statutory authority: AS 43.23.055; AS 43.23.140

Statutes being implemented, interpreted, or made specific: AS 09.35.110; AS 43.23.140

Fiscal information: The proposed regulation changes are not expected to require an increased appropriation.

How to receive further notices: The Department of Revenue keeps a list of individuals and organizations interested in its regulations. Those on the list will automatically be sent a copy of all of the Department of Revenue notices of proposed regulation changes. To be added to or removed from the list, send a request to the Department of Revenue at Kristie.Ely@alaska.gov giving your name, and either your e-mail address or mailing address, as you prefer for receiving notices.

Individuals can also sign up to receive automated notifications of all State of Alaska notices, including public notice for regulation changes, by subscribing to the Alaska Online Public Notices System: https://aws.state.ak.us/OnlinePublicNotices/Default.aspx.

Date:   9/5/2025

                          Genevieve Wojtusik                         

[signatory's name and title, typed]

                                                                        Genevieve Wojtusik, Director