Sec. 10.25.530. Fees.
(a) The commissioner shall establish by regulation and charge and collect fees for (1) filing articles of incorporation; (2) filing articles of amendment; (3) filing articles of consolidation or merger; (4) filing articles of conversion; (5) filing certificate of election to dissolve; (6) filing articles of dissolution; (7) filing certificate of change of principal office […]
Sec. 10.25.540. Business license and taxation of cooperatives.
(a) Cooperatives under this chapter shall apply for a business license and pay the initial license fee as provided by the Alaska Business License Act (AS 43.70), as amended. (b) Before March 1 of each year, (1) each telephone cooperative shall pay to the state, instead of state and local ad valorem, income, and excise […]
Sec. 10.25.550. Amount of telephone cooperative gross revenue tax.
The telephone cooperative gross revenue tax shall be computed as follows: (1) one percent of gross revenue for cooperatives that have furnished telephone service to consumers for less than five years as of December 31 of the preceding calendar year; (2) two percent of gross revenue for cooperatives that have furnished telephone service to consumers […]
Sec. 10.25.555. Amount of electric cooperative tax.
(a) The electric cooperative tax shall be computed as follows: (1) one-fourth mill per kilowatt hour for cooperatives that have furnished electric energy and power to consumers for less than five years as of December 31 of the preceding calendar year; (2) one-half mill per kilowatt hour for cooperatives that have furnished electric energy and […]
Sec. 10.25.560. Manner of computing telephone cooperative gross revenue.
Gross revenue of a telephone cooperative includes all revenue earned from local and toll services.
Sec. 10.25.570. Refund to local governments.
The proceeds of the telephone cooperative gross revenue tax and the electric cooperative tax, less the amount expended by the state in their collection, shall be refunded to an organized borough or a city of any class incorporated under state law, in the proportion that the revenue was earned within the city or the borough […]
Sec. 10.25.430. Validity of mortgage under Rural Electrification Act.
A mortgage made by a cooperative organized under this chapter to the United States of America, or an agency or instrumentality of it, to secure indebtedness incurred under 7 U.S.C. 901 – 950bb-2 (Rural Electrification Act ), as amended, is not void as against creditors of the mortgagor and subsequent purchasers and encumbrancers of the […]
Sec. 10.25.580. Inventory and fixtures subject to taxation.
The inventory and fixtures of a business operated by a cooperative incidental to the furnishing of central station electric service, including, without limitation, appliance stores or departments, are not exempt from ad valorem taxes. The inventory and accounts of these businesses shall be separately maintained and taxes shall be paid upon them as provided by […]
Sec. 10.25.440. Construction standards.
Construction of electric lines and facilities, or telephone lines and facilities, by a cooperative shall, as a minimum requirement, comply with the standards of the National Electrical Safety Code in effect at the time of construction.
Sec. 10.25.590. Connection and interconnection of facilities.
A telephone cooperative organized or doing business under this chapter, hereafter designated as applicant, may require a person furnishing telephone service to the public in the state, hereafter designated as company, to interconnect its lines, facilities or systems with, or otherwise make available the lines, facilities or systems to, the applicant’s telephone lines, facilities or […]