™Your Policy Risk Impact Agent
36 chapters · 506 sections in this title.
AS 43.98.025 No tax on real property transfers.
AS 43.98.035 No tax on real property transfers.
0.2K chars
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.
0.5K chars
(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…
AS 43.99.010 Accounts to be kept by persons subject to tax.
0.3K chars
A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt regulations for t…