Sec. 29.45.800. Applicability of AS 29.45.010 – 29.45.560.
AS 29.45.010 – 29.45.560 apply to home rule and general law municipalities.
Sec. 29.45.810. Exemption from municipal taxation.
(a) A party to a contract approved by the legislature as a result of submission of a proposed contract developed under AS 43.82 or as a result of acts by the legislature in implementing the purposes of AS 43.82, and the property, gas, products, and activities associated with the approved qualified project that is subject […]
Sec. 29.45.820. Taxes or fees on transportation by certain air carriers prohibited.
Notwithstanding other provisions of law, a municipality may not levy or collect a tax or fee on the air transportation of individuals or goods by a federally certificated air carrier other than a tax or fee authorized under 49 U.S.C. 40116(e) or 40117. This section applies to home rule and general law municipalities.