Alaska Statutes 34.70.120 – Exemption for first sales
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Terms Used In Alaska Statutes 34.70.120
- property: includes real and personal property. See Alaska Statutes 01.10.060
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
This chapter does not apply to the transfer of an interest in residential real property if the transfer is the first transfer of the property and if the property has never been occupied.