Section 43.05.435 - Scope and standards for decisionThe administrative law judge shall hear all questions de novo under AS 43.05.405 - 43.05.499. The administrative law judge shall
(1) resolve a question of fact by a preponderance of the evidence or, if a different standard of proof has been set by law for a particular question, by that standard of proof;(2) resolve a question of law in the exercise of the independent judgment of the administrative law judge;(3) defer to the Department of Revenue as to a matter for which discretion is legally vested in the Department of Revenue, unless not supported by a reasonable basis.