(a) Only an applicant under AS 43.82.120
who is aggrieved by a determination of the commissioner of revenue or the commissioner of natural resources under AS 43.82.140
may seek judicial review of the determination.


(b) The only grounds for judicial review of a determination made under AS 43.82.140
are


(1) failure to follow the qualification and application procedures set out in AS 43.82.100
- 43.82.180; or


(2) abuse of discretion that is so capricious, arbitrary, or confiscatory as to constitute a denial of due process.