Alaska Statutes
Alaska Stat. § 14.42.280 (2026)
Exemption from taxation
✓ current as of July 2026
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Sec. 14.42.280. Exemption from taxation.
The real and personal property of the corporation and its assets, income, and receipts are declared to be the property of a political subdivision of the state and devoted to an essential public and governmental function and purpose, and the property, assets, income, receipts, and other interests of the corporation are exempt from all taxes and special assessments of the state or a political subdivision of the state, including municipalities, school districts, public utility districts, and other governmental units. Bonds of the corporation are declared to be issued by a political subdivision of the state and for an essential public and governmental purpose, and the bonds, interest on them, income from them, and transfer of them, and all assets, income, and receipts pledged to pay or secure the payment of the bonds, or interest on them, are exempt from taxation by or under the authority of the state, except for inheritance and estate taxes and taxes on transfers by or in contemplation of death.
The real and personal property of the corporation and its assets, income, and receipts are declared to be the property of a political subdivision of the state and devoted to an essential public and governmental function and purpose, and the property, assets, income, receipts, and other interests of the corporation are exempt from all taxes and special assessments of the state or a political subdivision of the state, including municipalities, school districts, public utility districts, and other governmental units. Bonds of the corporation are declared to be issued by a political subdivision of the state and for an essential public and governmental purpose, and the bonds, interest on them, income from them, and transfer of them, and all assets, income, and receipts pledged to pay or secure the payment of the bonds, or interest on them, are exempt from taxation by or under the authority of the state, except for inheritance and estate taxes and taxes on transfers by or in contemplation of death.
Notes of Decisions
Cited in 1
case, 2003–2003 · leading case: Susan Holz v. Nenana City Pub. Sch. Dist. Terry Bentley Joanne Romero Endil Moore, 347 F.3d 1176 (9th Cir. 2003).
Susan Holz v. Nenana City Pub. Sch. Dist. Terry Bentley Joanne Romero Endil Moore, 347 F.3d 1176 (9th Cir. 2003). “” Alaska Stat. § 14.42.280 provides that the real and personal property of the Alaska Student Loan Corporation (providing student aid for post-secondary education) is “devoted to an essential public and governmental function.”
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