Alaska Statutes Title 43. Revenue and Taxation § 43.23.295. Definitions

(1) “Alaska permanent fund” means the fund established by art. IX, § 15 of the state constitution;

(2) “disabled” means physically or mentally unable to complete and sign an application due to a serious emotional disturbance, visual, orthopedic, or other health impairment, or developmental disability that is attributable to intellectual disability, cerebral palsy, epilepsy, autism, or other cause; “disabled” does not mean “incompetent”;

(3) “dividend fund” means the fund established by AS 43.23.045;

(4) “individual” means a natural person;

(5) “permanent fund dividend” means a right to receive a payment from the dividend fund;

(6) “qualifying year” means the year immediately preceding January 1 of the current dividend year;

(7) “state resident” means an individual who is physically present in the state with the intent to remain indefinitely in the state under the requirements of AS 01.10.055 or, if the individual is not physically present in the state, intends to return to the state and remain indefinitely in the state under the requirements of AS 01.10.055;

(8) “year” means a calendar year.