GroundRules
AS 29.45.101: Limitation on taxation of fuel.
Where this section sits in the code
- Title 29. Municipal Government.
- Chapter 45. Municipal Taxation.
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.
Collected 2026-09-02T06:18:16Z. Source file · JSON