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- Alaska Statutes.
- Title 29. Municipal Government
- Chapter 45. Municipal Taxation
- Section 750. Mobile Telecommunications Sourcing Act.
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Section 710. Combining Sales and Use Tax With Incorporation of a Second Class City.
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Section 800. Applicability of AS
29.45.010
AS 29.45.750. Mobile Telecommunications Sourcing Act.
- (a) The provisions of 4 U.S.C. 116 - 126 (Mobile Telecommunications Sourcing Act) are incorporated in this chapter by
reference and have effect as though fully set out in this chapter.
- (b) A municipality that levies and collects a sales tax on mobile telecommunications services shall do so in accordance
with the provisions of 4 U.S.C. 116 - 126 (Mobile Telecommunications Sourcing Act).
- (c) The procedures and remedies for correcting a tax, charge, fee, or assignment of place of primary use or taxing
jurisdiction are as follows:
- (1) if a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing
jurisdiction included on a billing is erroneous, the customer shall notify the home service provider; the customer
shall notify the home service provider of the street address for the customer's place of primary use, the account name
and number for which the customer seeks a correction, a description of the error asserted by the customer, and any
other information that the home service provider reasonably requires to process the request;
- (2) within 60 days after receiving a notice under this section, the home service provider shall review the records and the
electronic database or enhanced zip code used according to 4 U.S.C. 116 - 126 to determine the customer's taxing
jurisdiction; if this review shows that the amount of tax, charge, or fee or assignment of place of primary use or
taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of
tax, charge, or fee erroneously collected from the customer for a period of up to two years; if this review shows that
the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home
service provider shall provide a written explanation to the customer;
- (3) the procedures in this subsection are the first course of remedy available to a customer seeking correction of
assignment of place of primary use or taxing jurisdiction or a refund of or other compensation for taxes, charges, and
fees erroneously collected by the home service provider.
- (d) For purposes of this section, if a customer does not have a street address, the home service provider may accept from
the customer as the customer's place of primary use an address that is not a street address if the address gives effect
to the intent of 4 U.S.C. 116 - 126 (Mobile Telecommunications Sourcing Act).
Article 07. GENERAL PROVISIONS
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