(a) In Alaska Stat. § 45.88.010 – 45.88.090,

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Terms Used In Alaska Statutes 45.88.090

  • Dependent: A person dependent for support upon another.
  • property: includes real and personal property. See Alaska Statutes 01.10.060
(1) “alternative energy system”

(A) means a source of thermal, mechanical or electrical energy that is not dependent on oil or gas or a nuclear fuel for the supply of energy for space heating and cooling, refrigeration and cold storage, electrical power, mechanical power, or the heating of water;
(B) includes

(i) an alternative energy property as defined by 26 U.S.C. § 48(a)(3)(A) (Sec. 301, P.L. 95-618, Internal Revenue Code);
(ii) a method of architectural design and construction that provides for the collection, storage, and use of direct radiation from the sun;
(iii) a woodstove that complies with the provisions of 40 C.F.R. § 60.530;
(iv) a steam, hot water, or ducted hot air central heating system that uses wood or coal for fuel; and
(v) a high efficiency wood pellet or grain stove;
(C) does not include

(i) a stove that uses only coal or oil for fuel; or
(ii) a fireplace or fireplace insert;
(2) “commercial building”

(A) means a building that is intended to be used for commercial purposes;
(B) does not include

(i) a residential structure or mobile home that contains one to four family housing units; or
(ii) individual units of condominiums or cooperatives;
(3) “energy conservation improvement” means

(A) structural insulation;
(B) thermal windows and doors;
(C) a furnace replacement burner designed to achieve a reduction in the amount of fuel consumed as a result of increased combustion efficiency;
(D) a device for modifying flue openings designed to increase the efficiency of operation of the heating system;
(E) an electrical or mechanical furnace ignition system that replaces a gas pilot light;
(F) an automatic energy-saving setback thermostat;
(G) a meter that displays the cost of energy usage;
(H) caulking and weather-stripping of doors and windows;
(I) insulating shades and shutters;
(J) air and water recuperators.
(b)[Renumbered as Alaska Stat. § 45.88.010(d)].
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