Alaska Statutes Title 43. Revenue and Taxation § 43.23.008. Allowable absences

(1) receiving secondary or postsecondary education on a full-time basis;  on a break or holiday from a secondary or postsecondary educational institution during an academic year, not including summer break, if the individual is enrolled in and attends the educational institution on a full-time basis before and after the break or holiday;  or in an orientation program required as a condition of the secondary or postsecondary education and the individual immediately begins the education on a full-time basis after the completion of the orientation;

(2) receiving vocational, professional, or other specific education on a full-time basis for which, as determined by the Alaska Commission on Postsecondary Education, a comparable program is not reasonably available in the state;  on a break or holiday from the vocational, professional, or other specific training, not including summer break, if the individual is enrolled in and attends the training on a full-time basis before and after the break or holiday;  or in an orientation program required as a condition of the vocational, professional, or other specific training and the individual immediately begins the training on a full-time basis after the completion of the orientation;

(3) serving on active duty as a member of the uniformed services of the United States or accompanying, as that individual's spouse, minor dependent, or disabled dependent, an individual who is

(4) serving under foreign or coastal articles of employment aboard an oceangoing vessel of the United States Merchant Marine or attending a vocational program that

(5) receiving continuous medical treatment recommended by a licensed physician or convalescing as recommended by the physician who treated the illness if the treatment or convalescence is not based on a need for climatic change;

(6) providing care for a parent, spouse, sibling, child, or stepchild with a critical life-threatening illness whose treatment plan, as recommended by the attending physician, requires travel outside the state for treatment at a medical specialty complex;

(7) providing care for the individual's terminally ill family member;

(8) settling the estate of the individual's deceased parent, spouse, sibling, child, or stepchild, provided the absence does not exceed 220 cumulative days;

(9) serving as a member of the United States Congress;

(10) serving on the staff of a member from this state of the United States Congress;

(11) serving as an employee of the state in a field office or other location;

(12) accompanying a minor who is absent under (5) of this subsection;

(13) accompanying another eligible resident who is absent for a reason permitted under (1), (2), (5)--(12), (16), or (17) of this subsection as the spouse, minor dependent, or disabled dependent of the eligible resident;

(14) serving as a volunteer in the federal peace corps program;

(15) because of training or competing as a member of the United States Olympic Team or a United States national team for an Olympic sport;

(16) participating for educational purposes in a student fellowship sponsored by the United States Department of Education or by the United States Department of State;

(17) for any reason consistent with the individual's intent to remain a state resident, provided the absence or cumulative absences do not exceed

(1) the individual was physically present in the state for at least 30 cumulative days during the past five years;  and

(2) the individual is a state resident as defined in AS 43.23.295.

(1) the length of time the individual was absent from the state compared to the length of time the individual was physically present in the state;

(2) the frequency and duration of voluntary return trips to the state during the past five years;

(3) whether the individual's intent to return to and remain in the state is conditioned on future events beyond the individual's control;

(4) the ties the individual has established with the state or another jurisdiction, as demonstrated by

(5) the priority that the individual gave the state on an employment assignment preference list, including a list used by military personnel.

(1) “family member” means a person who is

(2) “uniformed service” means the United States Army, Navy, Air Force, Marine Corps, Coast Guard, and Space Force, the National Oceanic and Atmospheric Administration Commissioned Officer Corps, and the Commissioned Corps of the United States Public Health Service.