The commissioner may charge a fee for the direct costs incurred by the department and the Department of Revenue for evaluating or auditing an application to certify the credit authorized under AS 27.30.010, including the cost of contractors selected by the commissioner to assist in the evaluation or audit. The fee may not exceed (1) $500 for each application covering one or more years if the amount claimed in the application is $1,000,000 or less; (2) $1,000 for each application covering one or more years if the amount claimed is more than $1,000,000.
Alaska Legal Code