Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.90.400 Alaska Gasline Inducement Act reimbursement fund; disbursements; audits.
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(a) There is established in the general fund an Alaska Gasline Inducement Act reimbursement fund. The fund consists of money appropriated to it by the legislature for disbursement to pay the state's reimbursements under AS 43.90.110. Money appropriated to the fund may be spent fo…
AS 43.90.410 Regulations.
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The commissioners may jointly adopt or amend regulations for the purpose of implementing the provisions of this chapter. The commissioner of revenue and the commissioner of natural resources may adopt or amend regulations adopted under authority outside of this chapter as necessa…
AS 43.90.420 Statute of limitations.
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A person may not bring a judicial action challenging the constitutionality of this chapter or the constitutionality of a license issued under this chapter unless the action is commenced in a court of the state of competent jurisdiction within 90 days after the date that a license…
AS 43.90.430 Interest.
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When a payment due to the state under this chapter becomes delinquent, the payment bears interest at the rate applicable to a delinquent tax under AS 43.05.225.
AS 43.90.440 Licensed project assurances.
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(a) Except as otherwise provided in this chapter, the state grants a licensee assurances that the licensee has exclusive enjoyment of the inducements provided under this chapter before the commencement of commercial operations. If, before the commencement of commercial operations…
AS 43.90.450 Assignments.
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(a) A licensee may transfer all or part of the license, including the rights and obligations arising under the license, if, after publishing notice of the proposed transfer, providing notice to the presiding officer of each house of the legislature, and providing a period of not …
AS 43.90.460 Conflicting laws.
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Nothing in this chapter shall be construed to repeal or abrogate the administrative, regulatory, or statutory procedures and functions of state and federal law governing the development and oversight of a project.
AS 43.90.470 State pipeline employment development.
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Article 5. General Provisions. The commissioner of labor and workforce development shall develop a job training program that will provide training for Alaskans in gas pipeline project management, construction, operations, maintenance, and other gas pipeline-related positions.
AS 43.90.900 Definitions.
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In this chapter, unless the context otherwise requires, (1) “affiliate” means another person that controls, is controlled by, or is under common control with a person, and includes a division that operates as a functional unit; (2) “Alaska Gasline Inducement Act coordinator” or “…
AS 43.90.990 Short title.
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This chapter may be cited as the Alaska Gasline Inducement Act.
AS 43.98.015 Taxation under P.L. 92-203.
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Article 2. Tire Fees. (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 fo…
AS 43.98.025 Tire fees.
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(a) A fee of $2.50 a tire is imposed on the retail sale of new tires for motor vehicles designed for use on a highway. (b) In addition to the fee imposed under (a) of this section, a fee of $5 a tire is imposed on the retail sale in the state on or after July 1, 2004, of tires fo…
AS 43.98.030 Film production tax credit. [Repealed, § 7 ch 35 SLA 2015.]
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[Repealed or reserved.]
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.
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[Repealed or reserved.]
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…
AS 43.99.010 Accounts to be kept by persons subject to tax.
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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…
AS 43.99.950 Definitions.
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Except in AS 43.70, in this title, (1) “commissioner” means the commissioner of revenue; and (2) “department” means the Department of Revenue.