Limitation on taxation of fuel.

  1. Law
  2. Alaska Statutes
  3. Municipal Government
  4. Municipal Taxation
  5. Municipal Property Tax.
  6. Limitation on taxation of fuel.

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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.


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