Alaska Statutes 29.45.820 – Taxes or fees on transportation by certain air carriers prohibited
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Terms Used In Alaska Statutes 29.45.820
- 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
Notwithstanding other provisions of law, a municipality may not levy or collect a tax or fee on the air transportation of individuals or goods by a federally certificated air carrier other than a tax or fee authorized under 49 U.S.C. § 40116(e) or 40117. This section applies to home rule and general law municipalities.