NOTICE OF PROPOSED CHANGES ON DOCUMENT ATTACHMENTS AND DOCUMENT DELIVERY METHODS IN THE REGULATIONS OF THE DEPARTMENT OF REVENUE 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. 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.] The comments must be received not later than 4pm on December 2, 2025. You may submit written questions relevant to the proposed action to the PFD Division at PFD Division, attn Genevieve Wojtusik, P.O. Box 110462, Juneau, Alaska, 99811 or by electronic mail at Genevieve.wojtusik@alaska.gov. 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 PFD website. If you are a person with a disability who needs a special accommodation in order to participate in this process, please contact Genevieve Wojtusik at Genevieve.Wojtusik@alaska.gov or at (907) 500-0300 not later than December 2, 2025 to ensure that any necessary accommodation can be provided. 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) 500-0300. [A copy of material proposed for adoption by reference is available on the Alaska Online Public Notice System. A copy of material proposed for adoption by reference may be viewed at the agency's office at 333 Willoughby Avenue, 11th Floor, Side B, Juneau, Alaska, 99801 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. 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 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 your name, and either your e-mail address or mailing address, as you prefer for receiving notices. Individuals can also signup 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: 10/29/2025 Genevieve Wojtusik Genevieve Wojtusik, Director, Permanent Fund Dividend Division Department of Revenue Pub: Nov. 2, 2025