Alaska Statutes
Alaska Stat. § 43.56.010 (2026)
Levy of tax
✓ current as of July 2026
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Sec. 43.56.010. Levy of tax.
(a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter.
(b) A municipality may levy and collect a tax under AS 29.45.080 at the rate of taxation that applies to other property taxed by the municipality. The tax shall be levied at a rate no higher than the rate applicable to other property taxable by the municipality. A municipality may not exempt from taxation property authorized to be taxed under this chapter. Exemptions shall be limited to those in AS 29.45.030, 29.45.050, and AS 43.56.020.
(c) If the total value of assessed property of a municipality taxing under AS 29.45.080(c) exceeds the product of the percentage, as determined in AS 29.45.080(f), of the average per capita assessed full and true value of property in the state, to be determined by the department and reported to each municipality by January 15 of each year, multiplied by the number of residents of the taxing municipality, the department shall designate the portion of the tax base against which the local tax may be applied.
(d) A tax paid to a municipality under AS 29.45.080 or former AS 29.53.045 on or before June 30 of the tax year shall be credited against the tax levied under (a) of this section for that tax year. If, however, a tax is not paid to a municipality until after June 30 of the taxable year, the department upon application shall refund to the taxpayer the amount of tax paid to the municipality under AS 29.45.080 or former AS 29.53.045. The credit or refund of taxes paid to a municipality may not exceed the total amount of tax levied by the department upon the taxpayer for the tax year, under (a) of this section.
(a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter.
(b) A municipality may levy and collect a tax under AS 29.45.080 at the rate of taxation that applies to other property taxed by the municipality. The tax shall be levied at a rate no higher than the rate applicable to other property taxable by the municipality. A municipality may not exempt from taxation property authorized to be taxed under this chapter. Exemptions shall be limited to those in AS 29.45.030, 29.45.050, and AS 43.56.020.
(c) If the total value of assessed property of a municipality taxing under AS 29.45.080(c) exceeds the product of the percentage, as determined in AS 29.45.080(f), of the average per capita assessed full and true value of property in the state, to be determined by the department and reported to each municipality by January 15 of each year, multiplied by the number of residents of the taxing municipality, the department shall designate the portion of the tax base against which the local tax may be applied.
(d) A tax paid to a municipality under AS 29.45.080 or former AS 29.53.045 on or before June 30 of the tax year shall be credited against the tax levied under (a) of this section for that tax year. If, however, a tax is not paid to a municipality until after June 30 of the taxable year, the department upon application shall refund to the taxpayer the amount of tax paid to the municipality under AS 29.45.080 or former AS 29.53.045. The credit or refund of taxes paid to a municipality may not exceed the total amount of tax levied by the department upon the taxpayer for the tax year, under (a) of this section.
Notes of Decisions
Cited in 10
cases (1 in the last 5 years), 1978–2024 · leading case: Polar Tankers, Inc. v. City of Valdez, Alaska, 557 U.S. 1 (2009).
Polar Tankers, Inc. v. City of Valdez, Alaska, 557 U.S. 1 (2009). “See Alaska Stat. §43.56.010 (b) (2008); §43.56.”
North Slope Borough v. Sohio Petroleum Corp., 585 P.2d 534 (Alaska 1978). “045 and 29.53.050(b) are nevertheless taxes “paid to a municipality under AS 29.”
Matanuska-Susitna Borough v. Hammond, 726 P.2d 166 (Alaska 1986). “[28] See AS 43.56.010. [29] AS 29.53.050(b). [30] Using this technique for the North Slope alone is also reasonable because no other borough is in the same situation of providing for a substantial year-round workforce that slips through the cracks, so to speak, in the…”
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “Revenue has adopted a regulation that defines property with the requisite "primary use'" as property that is "committed by contract, specification, or other expressed intention of the property owner to one or more of these purposes," or property that is actually used for such…”
City of Valdez v. State, Dept. of Cmty. & Reg'l Affairs, 793 P.2d 532 (Alaska 1990). “If there is no such other property receiving similar services, the imposition of the tax on oil and gas property is nonetheless consistent with AS 43.56.010 because the oil and gas property is not being taxed at a rate higher than other property similarly situated.”
Bullock v. State, Dep't of Cmty. & Reg'l Affairs, 19 P.3d 1209 (Alaska 2001). “AS 43.56.010 provides in relevant part: (a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter.”
Kenai Peninsula Borough v. State, Dep't of Cmty. & Reg'l Affairs, 751 P.2d 14 (Alaska 1988). “Former AS 43.56.010 provided in part: 6 . Id.; former AS 29.”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 327 P.3d 185 (Alaska 2014). “The superior court's final judgment on the merits stated: The Alaska Department of Revenue shall issue a supplemental certified assessment roll reflecting the 2006 value of TAPS within 30 days of the date of this Final Judgment Entered Under Civil Rule 54(b), which shall form…”
Bullock v. State, Dept. of Comm. Affairs, 19 P.3d 1209 (Alaska 2001). “In addition, both AS 43.56.010 and AS 29.45.080 reveal the legislature's intention to leave such determinations up to the Department.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “The Valdez Marine Terminal stores oil that has been transported through the pipeline until tankers carry that oil to refineries outside Alaska.”
— Alaska Stat. § 43.56.010(a) — 3 cases
North Slope Borough v. Sohio Petroleum Corp., 585 P.2d 534 (Alaska 1978). “045 and 29.53.050(b) are nevertheless taxes “paid to a municipality under AS 29.”
City of Valdez v. State, Dept. of Cmty. & Reg'l Affairs, 793 P.2d 532 (Alaska 1990). “If there is no such other property receiving similar services, the imposition of the tax on oil and gas property is nonetheless consistent with AS 43.56.010 because the oil and gas property is not being taxed at a rate higher than other property similarly situated.”
Bullock v. State, Dept. of Comm. Affairs, 19 P.3d 1209 (Alaska 2001). “In addition, both AS 43.56.010 and AS 29.45.080 reveal the legislature's intention to leave such determinations up to the Department.”
— Alaska Stat. § 43.56.010(b) — 6 cases
City of Valdez v. State, Dept. of Cmty. & Reg'l Affairs, 793 P.2d 532 (Alaska 1990). “If there is no such other property receiving similar services, the imposition of the tax on oil and gas property is nonetheless consistent with AS 43.56.010 because the oil and gas property is not being taxed at a rate higher than other property similarly situated.”
North Slope Borough v. Sohio Petroleum Corp., 585 P.2d 534 (Alaska 1978). “045 and 29.53.050(b) are nevertheless taxes “paid to a municipality under AS 29.”
Kenai Peninsula Borough v. State, Dep't of Cmty. & Reg'l Affairs, 751 P.2d 14 (Alaska 1988). “Former AS 43.56.010 provided in part: 6 . Id.; former AS 29.”
Bullock v. State, Dep't of Cmty. & Reg'l Affairs, 19 P.3d 1209 (Alaska 2001). “AS 43.56.010 provides in relevant part: (a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter.”
Bullock v. State, Dept. of Comm. Affairs, 19 P.3d 1209 (Alaska 2001). “In addition, both AS 43.56.010 and AS 29.45.080 reveal the legislature's intention to leave such determinations up to the Department.”
— Alaska Stat. § 43.56.010(c) — 3 cases
Matanuska-Susitna Borough v. Hammond, 726 P.2d 166 (Alaska 1986). “[28] See AS 43.56.010. [29] AS 29.53.050(b). [30] Using this technique for the North Slope alone is also reasonable because no other borough is in the same situation of providing for a substantial year-round workforce that slips through the cracks, so to speak, in the…”
Bullock v. State, Dep't of Cmty. & Reg'l Affairs, 19 P.3d 1209 (Alaska 2001). “AS 43.56.010 provides in relevant part: (a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter.”
Bullock v. State, Dept. of Comm. Affairs, 19 P.3d 1209 (Alaska 2001). “In addition, both AS 43.56.010 and AS 29.45.080 reveal the legislature's intention to leave such determinations up to the Department.”
— Alaska Stat. § 43.56.010(d) — 6 cases
North Slope Borough v. Sohio Petroleum Corp., 585 P.2d 534 (Alaska 1978). “045 and 29.53.050(b) are nevertheless taxes “paid to a municipality under AS 29.”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 327 P.3d 185 (Alaska 2014). “The superior court's final judgment on the merits stated: The Alaska Department of Revenue shall issue a supplemental certified assessment roll reflecting the 2006 value of TAPS within 30 days of the date of this Final Judgment Entered Under Civil Rule 54(b), which shall form…”
Kenai Peninsula Borough v. State, Dep't of Cmty. & Reg'l Affairs, 751 P.2d 14 (Alaska 1988). “Former AS 43.56.010 provided in part: 6 . Id.; former AS 29.”
City of Valdez v. State, Dept. of Cmty. & Reg'l Affairs, 793 P.2d 532 (Alaska 1990). “If there is no such other property receiving similar services, the imposition of the tax on oil and gas property is nonetheless consistent with AS 43.56.010 because the oil and gas property is not being taxed at a rate higher than other property similarly situated.”
Bullock v. State, Dep't of Cmty. & Reg'l Affairs, 19 P.3d 1209 (Alaska 2001). “AS 43.56.010 provides in relevant part: (a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter.”
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