(a) Except as provided in AS 43.20.021, a claim for credit or refund of a tax under this title for which a taxpayer is required to file a return or pay a tax may be filed by the taxpayer
(1) before the later of
(A) three years from the time the return was filed; or
(B) two years from the time the tax was paid; or
(2) within two years from the time the tax was paid, if no return was filed.
(b) If the department and the taxpayer have consented to extend the period for assessment of tax as provided in AS 43.05.260(c)(3), a tax refund claim may be filed at any time before the expiration of the period agreed upon.
(c) A taxpayer who has filed a return, paid the full amount due on the return, and made a claim under this section may, without exhausting administrative remedies, file an action in superior court to recover on the claim if the sole ground for appeal is that a tax statute is
(1) violative of the United States Constitution;
(2) violative of the state constitution; or
(3) preempted by federal statute, regulation, or treaty.
(d) An action may not be brought under (c) of this section if
(1) there is a dispute of material fact;
(2) a factual record is necessary to decide the appeal;
(3) development of a factual record will render it unnecessary to reach a question of constitutional law or federal preemption; or
(4) the taxpayer challenges the assessment of the tax on a ground other than one listed in (c) of this section.
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