Alaska Statutes
Title 43. Revenue and Taxation
Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes

Sec. 43.56.010. Levy of tax. - (a) An annual tax of 20 mills is levied each...

Sec. 43.56.018. Property tax education credit. [See delayed repeal note.] - (a) The owner of property taxable under this chapter is...

Sec. 43.56.020. Exemptions. - (a) The following are exempt from local taxes levied or...

Sec. 43.56.030. In place of other taxes. - Except for those taxes imposed under AS 43.55, the taxes...

Sec. 43.56.040. State Assessment Review Board. - The State Assessment Review Board is created within the department....

Sec. 43.56.050. Per diem and expenses. - Members of the board shall receive per diem and expenses...

Sec. 43.56.060. Assessment. - (a) The department shall assess property for the tax levied...

Sec. 43.56.070. Returns. - (a) The department may require by notice every person having...

Sec. 43.56.080. Investigation. - (a) The department may make an investigation of property on...

Sec. 43.56.090. Assessment roll. - The department shall prepare annually the assessment roll for taxation...

Sec. 43.56.100. Assessment notice. - (a) On or before March 1 of each year, the...

Sec. 43.56.110. Appeal to the department. - (a) An owner of taxable property or a municipality receiving...

Sec. 43.56.120. Appeal to the board. - (a) After a ruling by the department on an appeal...

Sec. 43.56.130. Hearings of the board. - (a) The board shall hear appeals filed under AS 43.56.120(a)....

Sec. 43.56.135. Certification. - No later than June 1 of each year, the department...

Sec. 43.56.140. Supplementary assessment rolls. - The department shall include property omitted from the assessment roll...

Sec. 43.56.150. Collection and deposit. - (a) The tax levied by AS 43.56.010(a) is payable to...

Sec. 43.56.160. Interest and penalty. - When the tax levied by AS 43.56.010(a) becomes delinquent, a...

Sec. 43.56.180. Remedy. - The remedy of distraint of property set out in AS...

Sec. 43.56.200. Regulations. - The board and the department may adopt regulations under AS...

Sec. 43.56.210. Definitions. - In this chapter, (1) “board” means State Assessment Review Board;...