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36 chapters · 506 sections in this title.
AS 43.98.015 Taxation under P.L. 92-203.
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(a) The receipt of the original issue of shares of stock in a corporation organized under Alaska law pursuant to 43 U.S.C. 1601 et seq. (Alaska Native Claims Settlement Act) by or on behalf of a Native (as defined in the federal Act) is not subject to any form of state or local t…
AS 43.98.025 No tax on real property transfers.
AS 43.98.035 No tax on real property transfers.
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The state may not levy or collect a sales or use tax on the transfer of real property. In this section, “transfer” has the meaning given in AS 34.70.200.
AS 43.98.040 §§ 43.98.040 — 43.98.060. Oil and Gas Competitiveness Review Board; duties; information to be provided to board.
AS 43.98.100 Taxation of new electricity generation and storage facilities.
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(a) An electricity generation facility or electricity storage facility that is constructed and placed into service on or after July 1, 2024, is not subject to state and local ad valorem, income, and excise taxes if the electricity generation facility is (1) operated by a public u…