Sec. 43.90.900. Definitions.
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 “coordinator” means the person appointed under AS 43.90.250; (3) “applicant” means a […]
Sec. 43.90.990. Short title.
This chapter may be cited as the Alaska Gasline Inducement Act.
Sec. 43.98.015. Taxation under P.L. 92-203.
(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 taxation. (b) […]
Sec. 43.98.025. Tire fees.
(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 […]
Sec. 43.99.010. Accounts to be kept by persons subject to tax.
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 the making and keeping of these records.
Sec. 43.99.950. Definitions.
Except in AS 43.70, in this title, (1) “commissioner” means the commissioner of revenue; and (2) “department” means the Department of Revenue.
Sec. 43.90.330. Inducement vouchers.
(a) A person that acquires firm transportation capacity in the first binding open season of the project, that does not hold an oil and gas lease on the North Slope, and that is not an affiliate of a person that holds an oil and gas lease on the North Slope may apply to the commissioners […]
Sec. 43.90.400. Alaska Gasline Inducement Act reimbursement fund; disbursements; audits.
(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 for the purposes of the fund without further appropriation. Appropriations to […]
Sec. 43.90.410. Regulations.
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 necessary to implement the provisions of this chapter.
Sec. 43.90.420. Statute of limitations.
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 is issued.