Alaska Statutes.
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Section 101. Limitation On Taxation of Fuel.
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AS 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.

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