In AS 39.90.200 — 39.90.290, unless the context otherwise requires, (1) “agency” means a department, the Office of the Governor, or an entity in the executive branch, including the University of Alaska, a public or quasi-public corporation, a board or commission, and the Alaska Railroad Corporation;
(2) “employee” means a permanent, probationary, seasonal, temporary, provisional, or nonpermanent employee of an agency, whether in the classified, partially exempt, or exempt service;
(3) “federal tax information” means a federal tax return, return information, and information derived from the federal tax return or return information that is in an agency's possession or control and that is received directly by an agency under 26 U.S.C. 6103(d) or (l) from the Internal Revenue Service, an Internal Revenue Service authorized secondary source, or another entity acting on behalf of the Internal Revenue Service under 26 U.S.C. 6103(p)(2)(B);
(4) “return” has the meaning given in 26 U.S.C. 6103;
(5) “return information” has the meaning given in 26 U.S.C. 6103.