The Alaska Notice of Allowance or Disallowance of Claim is a document issued by the Alaska Department of Revenue (FOR) when a taxpayer has filed a claim for a refund or credit of taxes due. Depending on the type of claim, the FOR may allow or disallow the claim, and the notice will indicate the outcome. There are two types of Alaska Notice of Allowance or Disallowance of Claim: 1. Refund Notice of Allowance: This notice is issued by the FOR when they allow the claim for a refund, or credit, of taxes due. It will indicate the amount of the refund and the date it will be issued. 2. Refund Notice of Disallowance: This notice is issued by the FOR when they disallow the claim for a refund, or credit, of taxes due. It will indicate the reasons why the claim was disallowed.