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- Alaska Statutes.
- Title 28. Motor Vehicles
- Chapter 10. Vehicle Registration and Title
- Section 431. Biennial Motor Vehicle Registration Tax.
previous: Section 430. Release By Lienholder. [Repealed, Sec. 7 Ch 178 SLA 1978].
next: Section 440. Dismantled Vehicle. [Repealed, Sec. 7 Ch 178 SLA 1978].
AS 28.10.431. Biennial Motor Vehicle Registration Tax.
- (a) There is levied a motor vehicle registration tax within each municipality that elects, by passage of an appropriate
ordinance, to come under this section. A municipality shall file a written notice of election with the department and
may not rescind the notice for subsequent fiscal year. The notice must be filed on or before January 1 of the year
preceding the year election under this section is to become effective. If a municipality has, before October 15, 1978,
levied a motor vehicle registration or ad valorem tax that has been repealed by a vote of the people at any regular or
special municipal election, then the election provided for in this subsection is not effective until the ordinance
passed by the local governing body has been approved by the people at the next regularly scheduled general or special
municipal election.
- (b)The biennial tax is levied upon motor vehicles subject to the registration fee under AS 28.10.411
and 28.10.421 and is based upon the age of vehicles
as determined by model year in the first year of the biennial period, according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
(1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 2 $ 4
- (2) vehicles specified
in AS 28.10.421
(b)(1) 121 99 77 55 39 28 19 16
- (3) vehicles specified
in AS 28.10.421
(b)(3) 121 99 77 55 39 28 19 16
- (4) vehicles specified
in AS 28.10.421
- (c)(1)-(4)
5,000 pounds or
less 121 99 77 55 39 28 19 16
5,001-12,000
pounds 198 154 121 99 77 55 33 22
12,001-18,000
pounds 447 392 348 304 260 227 205 194
18,001 pounds
or over 546 469 403 348 304 260 216 194
- (5) vehicles specified
in AS 28.10.421
(b)(4) 198 154 121 99 77 55 33 22
- (6) vehicles specified
in AS 28.10.421
(b)(6) 17 15 13 10 7 5 4 4
- (7) vehicles specified
in AS 28.10.421
(d)(8) 121 99 77 55 39 28 19 16
- (8) vehicles specified
in AS 28.10.421
(b)(2) 121 99 77 55 39 28 19 16
- (9) vehicles eligible
for dealer
plates under
AS 28.10.421
(d)(9). 88
- (c) The registration tax shall be levied, collected, enforced and otherwise administered in the same manner as provided
for the registration fee in this chapter. Only one registration tax may be collected with respect to the same motor
vehicle in the year for which the tax is paid.
- (d) If a person has paid both the registration fee levied in AS 28.10.411 and 28.10.421 and the registration tax levied in this
section, and the department determines that the payor is entitled to a refund in whole or in part of the registration
tax, the department shall make the refund to which the person is entitled. A refund may not be made unless application
for a refund is filed with the department by December 31 of the year following the year for which the refund is
claimed.
- (e) The department shall refund money collected under this section, less eight percent as collection costs, to a
municipality for which the money was collected, as determined by (1) the address of residence of an individual required
to pay the tax, or (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs is the
location at which the motor vehicle is usually, normally, or regularly kept or used during the registration period. For
the first year in which the tax is levied within a municipality, the department may retain actual costs of collectio of
the tax within the municipality as determined by the department.
- (f) Money received by an organized borough under this section shall be allocated by the borough by ordinance for city,
area outside city, and service area purposes within the borough.
- (g) Payment of the registration tax is in lieu of all local use taxes and ad valorem taxes on motor vehicles suject to
the tax. A municiplity which elects to come under the provisions of this section may not levy use or advalorem taxes on
motor vehicles subject to the registration tax during a fiscal year in which the election is in effect.
- (h) A vehicle owned by a former prisoner of war exempted from registration fees under AS 28.10.421
(d)(11) is subject to a motor vehicle registration tax under this section.
- (i) [Repealed, Sec. 28 ch 90 SLA 1991.]
- (j) A municipality that imposes a motor vehicle registration tax as described under (a) of this section may also increase
the scheduled amount of tax described under (b) or (l) of this section by passage of an appropriate ordinance. A
municipality that chooses to change the tax imposed under (b) or (l) of this section shall file a written notice of the
change with the department by January 1 of the year preceding the year in which the change in tax is to take effect. A
municipality may not change the amount of the tax imposed under this section more than once every two years. The
department may charge a municipality a one- time fee to cover the cost to the department of implementing a change under
this subsection.
- (k) A vehicle registration application and renewal application for vehicles subject to a municipal vehicle registration
tax shall itemize the total amount due in a manner that separately shows the amount of vehicle registration tax imposed
by the municipality.
- (l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles specified in AS 28.10.421
(c) and subject to the registration fee under AS 28.10.411
and 28.10.421 if the owner elects to register the
vehicle annually as allowed under AS 28.10.108
(f). The tax is based on the age of the vehicle as determined by model year according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
5,000 pounds or
less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8
5,001-12,000
pounds 110 88 66 55 44 33 22 11
12,001-18,000
pounds 240 207 185 163 141 119 107 97
18,001 pounds or over 295 251 218 185 161 141 119 97.
***OPINIONS OF ATTORNEY GENERAL.
Since a borough's election to request the department to collect the motor vehicle registration tax on its behalf and
to remit those taxes to it was first in time, it should take precedence over the later reques request by a city within
the borough. February 19, 1986, Op. Att'y Gen.
***END OPINIONS OF THE ATTORNEY GENERAL
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2004. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort
has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
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Last modified 9/3/2005