Sec. 29.45.101. Limitation on taxation of fuel.
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/ak/title-29/chapter-45/29-45-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 29.45.101. Limitation on taxation of fuel.
A municipality may not levy or collect a property tax under AS 29.45.010 or 29.45.055 on refined fuel unless the fuel has been physically loaded, unloaded, or stored in the municipality.