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. 43.90.150. Proprietary information and trade secrets.
(a) At the request of the applicant, information submitted under this chapter that the applicant identifies and demonstrates is proprietary or is a trade secret is confidential and not subject to public disclosure under AS 40.25. After a license is awarded, all information submitted by the licensee, retained under this chapter, and not determined by […]
Sec. 43.90.160. Notice, review, and comment.
(a) The commissioners shall publish notice and provide a 60-day period for public review and comment on all applications determined complete under AS 43.90.140. Except as provided under AS 43.90.150, all applications filed under this chapter shall be made public, including applications rejected as incomplete under AS 43.90.140. (b) Applications received under this chapter are […]
Sec. 43.90.170. Application evaluation and ranking.
(a) The commissioners shall evaluate all applications determined to be complete under AS 43.90.140, consider public comments received under AS 43.90.160(a), and rank each application according to the net present value of the anticipated cash flow to the state from the applicant’s project proposal using the factors in (b) of this section and weighted by […]
Sec. 43.90.180. Notice to the legislature of intent to issue license; denial of license.
(a) If, after consideration of public comments received under AS 43.90.160(a) and evaluation of complete applications under AS 43.90.170, the commissioners determine that an application proposes a project that will sufficiently maximize the benefits to the people of this state and merits issuance of a license under this chapter, the commissioners shall (1) issue a […]
Sec. 43.90.190. Legislative approval; issuance of license.
(a) After the presiding officer of each house of the legislature receives a determination from the commissioners under AS 43.90.180, the rules committee of each house of the legislature shall introduce a bill in the committee’s respective chamber that provides for the approval of the license proposed to be issued by the commissioners. (b) If […]