Alaska Permanent Fund Dividend Appeals Information

When an individual is determined to not be eligible for an Alaska Permanent Fund Dividend and disagrees because:

  • The facts are incorrect or incomplete;
  • The law has been misinterpreted or misapplied;

The adult applicant, authorized representative or a child’s sponsor has the right to appeal the decision per
AS 43.23.015(g).

In order to appeal the denial of an application for a dividend:

  • A denial letter must have been sent to the applicant.
  • Appeal deadlines must be met, or an explanation provided as to why that was not possible.
  • Mailing and contact information must be current.
  • Proper forms must be completed, necessary information must be provided and required fees must be paid or a valid waiver request must be received.

Reminder: Subsequent PFD applications must be filed timely to be considered. Do not wait for the outcome of the appeal.

The following information is a guide to the PFD Appeals process.

  • A letter is issued explaining the facts as the Eligibility Technician understands them and how the Eligibility Technician applied the law to determine that the applicant does not qualify.
  • A Request for Informal Appeal form and instructions are provided with the denial letter in the event that the Division has made an incorrect decision.

What happens if either the facts are incorrect or the law was applied incorrectly?

  • Once an individual is issued a denial letter explaining why the individual is not eligible, the individual has 30 days from the date of the denial letter to file a Request for Informal Appeal form explaining why either the facts are incorrect or the law was applied incorrectly (15 AAC 05.020(a)) and provide evidence to support the claim.
  • The applicant must provide the $25 appeal fee or request a waiver of the fee based on the federal poverty guidelines for Alaska (AS 43.23.015(g) and (i)).

Will the $25 appeal fee be refunded?

  • If the denial of an individual’s dividend application is overturned at any level of the appeal process, the $25 appeal fee is refunded.

What happens when the denial of a dividend application is upheld at the informal appeal level?

  • Once an individual receives an Informal Appeal Decision explaining why the individual is not eligible, the individual has 30 days from the date of the Informal Appeal Decision to file a Request for Formal Hearing Appeal form explaining why the Informal Appeal Decision is incorrect (15 AAC 05.030(a)) and provide evidence to support the claim.
  • There is no fee to file the Formal Hearing appeal however, an Informal Appeal Decision must be issued before an individual can file a Formal Hearing appeal (15 AAC 05.030(a)).
  • The appeal is heard by an Administrative Law Judge with the Office of Administrative Hearing.

What happens when the denial of a dividend application is upheld at the Formal Hearing appeal level?

  • When an individual files a Proposal for Action, the Chief Administrative Law Judge in the Office of Administrative Hearings notifies the Commissioner of Revenue in writing and copies the Permanent Fund Dividend Division that a Proposal for Action has been filed.
  • The Commissioner of Revenue or delegate receives the complete case file and reviews the individual’s submission. The Commissioner or the Commissioner’s delegate can do one or more of the following:
    • Adopt the Proposed Decision as the Final Agency Decision;
    • Return the case to the Administrative Law Judge to take additional evidence or make additional findings or for other specific proceedings;
    • Revise the proposed enforcement action, determination of best interests, order, award, remedy, sanction, penalty, or other disposition of the case;
    • Reject, modify or amend a factual finding;
    • Reject, modify or amend an interpretation or application of a statute or regulation.
  • If no action is taken by the Commissioner or Commissioner’s delegate, the Proposed Decision will become final in a specified period of time as established by the Office of Administrative Hearings.

What happens when the Proposed Decision is adopted?

When an individual is determined to be ineligible for a dividend at the Formal Hearing appeal level, and the Decision has been adopted, the individual has 30 days from the date of the adopted Decision to file an appeal in Alaska Superior Court if they believe the decision is not in accordance with the law.

What happens when the denial of a dividend application is upheld at the Alaska Superior Court appeal level?

When an individual is determined to be ineligible for a dividend at the Alaska Superior Court appeal level, the individual has 30 days from the date of the Alaska Superior Court decision to file an appeal in the Alaska Supreme Court.

Examples of Superior and Supreme Court PFD decisions.

Wilson v. State, Department of Revenue - “Absent 120 days in addition to attending school full-time”

Anderson v. State, Department of Revenue - “Absent 120 days in addition to attending school full-time”

Sears v. State, Department of Revenue - “Medical absence based on climactic changes”

Eagle v. State, Department of Revenue - “Active duty military member absent for over 5 years”

Schaub v. State, Department of Revenue - “Late filed application”

Harrod v. State, Department of Revenue - “Active duty military absence greater than 5 years”

Heller v. State, Department of Revenue - “Not a resident 180 days before leaving the state on an allowable military absence”

Disclaimer: Information posted on this website summarizes the Permanent Fund Dividend Program, is supplemental only, and does not supersede the applicable Statutes and Regulations.