Alaska Statutes 29.45.101 – Limitation on taxation of fuel
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Terms Used In Alaska Statutes 29.45.101
- municipality: means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality. See Alaska Statutes 01.10.060
- property: includes real and personal property. See Alaska Statutes 01.10.060
A municipality may not levy or collect a property tax under Alaska Stat. § 29.45.010 or 29.45.055 on refined fuel unless the fuel has been physically loaded, unloaded, or stored in the municipality.