Alaska Statutes
Alaska Stat. § 29.71.030 (2026)
Taxation of municipalities
✓ current as of July 2026
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Sec. 29.71.030. Taxation of municipalities.
A state law or regulation may not assess or tax, or be construed to assess or tax, a municipality unless the law or regulation expressly provides that the municipality is to be assessed or taxed by the particular law or regulation.
A state law or regulation may not assess or tax, or be construed to assess or tax, a municipality unless the law or regulation expressly provides that the municipality is to be assessed or taxed by the particular law or regulation.
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 2004–2026 · leading case: State, Dep't of Revenue v. Mun. of Anchorage, 104 P.3d 120 (Alaska 2004).
State, Dep't of Revenue v. Mun. of Anchorage, 104 P.3d 120 (Alaska 2004). “016(a) Does Not Satisfy the "Expressly Provides" Requirement of AS 29.71.030 for Taxation of Municipalities.”
Mun. of Anchorage, formerly d/b/a Mun. Light & Power Dep't v. State of Alaska, Dep't of Revenue (Alaska 2026). “24 Lease expenditures more generally include a producer’s costs “to explore for, develop, or produce oil and gas” property after a certain threshold amount.”
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