 |
Alaska Statutes (Last Updated: January 11, 2017) |
 |
Title 28. MOTOR VEHICLES. |
|
Chapter 28.10. VEHICLE REGISTRATION, LIENS, AND TITLE. |
|
Article 28.10.06. FEES AND CHARGES. |
Section 28.10.431. Biennial motor vehicle registration tax.
Latest version.
-
(a) There is levied a motor vehicle registration tax within each municipality that elects, by passage of an appropriate ordinance, to come under this section. A municipality shall file a written notice of election with the department and may not rescind the notice for subsequent fiscal year. The notice must be filed on or before January 1 of the year preceding the year election under this section is to become effective. If a municipality has, before October 15, 1978, levied a motor vehicle registration or ad valorem tax that has been repealed by a vote of the people at any regular or special municipal election, then the election provided for in this subsection is not effective until the ordinance passed by the local governing body has been approved by the people at the next regularly scheduled general or special municipal election.
(b) The biennial tax is levied upon motor vehicles subject to the registration fee under AS 28.10.411 and 28.10.421 and is based on the age of vehicles as determined by model year in the first year of the biennial period, according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
(1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 4 $ 4
(2) vehicles specified
in AS 28.10.421 (b)(1)(A) or (3)(A) 121 99 77 55 39 28 19 16 (3) vehicles specified
in AS 28.10.421 (b)(1)(B) 121 99 77 55 39 28 19 16 (4) vehicles specified
in AS 28.10.421
(c)(1)-(4)
5,000 pounds or
less 121 99 77 55 39 28 19 16
5,001-12,000
pounds 198 154 121 99 77 55 33 22
12,001-18,000
pounds 447 392 348 304 260 227 205 194
18,001 pounds
or over 546 469 403 348 304 260 216 194
(5) vehicles specified
in AS 28.10.421 (b)(3)(B) 198 154 121 99 77 55 33 22 (6) vehicles specified
in AS 28.10.421(j) 17 15 13 10 7 5 4 4
(7) vehicles specified
in AS 28.10.421(d)(8) 121 99 77 55 39 28 19 16
(8) vehicles eligible
for dealer
plates under
AS 28.10.421(d)(9) 88.
(c) The registration tax shall be levied, collected, enforced and otherwise administered in the same manner as provided for the registration fee in this chapter. Only one registration tax may be collected with respect to the same motor vehicle in the year for which the tax is paid.
(d) If a person has paid both the registration fee levied in AS 28.10.411 and 28.10.421 and the registration tax levied in this section, and the department determines that the payor is entitled to a refund in whole or in part of the registration tax, the department shall make the refund to which the person is entitled. A refund may not be made unless application for a refund is filed with the department by December 31 of the year following the year for which the refund is claimed.
(e) The department shall refund money collected under this section, less eight percent as collection costs, to a municipality for which the money was collected, as determined by (1) the address of residence of an individual required to pay the tax, or (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs is the location at which the motor vehicle is usually, normally, or regularly kept or used during the registration period. For the first year in which the tax is levied within a municipality, the department may retain actual costs of collectio of the tax within the municipality as determined by the department.
(f) Money received by an organized borough under this section shall be allocated by the borough by ordinance for city, area outside city, and service area purposes within the borough.
(g) Payment of the registration tax is in lieu of all local use taxes and ad valorem taxes on motor vehicles suject to the tax. A municiplity which elects to come under the provisions of this section may not levy use or advalorem taxes on motor vehicles subject to the registration tax during a fiscal year in which the election is in effect.
(h) A vehicle owned by a former prisoner of war exempted from registration fees under AS 28.10.421(d)(11) is subject to a motor vehicle registration tax under this section.
(i) [Repealed, Sec. 28 ch 90 SLA 1991.]
(j) A municipality that imposes a motor vehicle registration tax as described under (a) of this section may also, by passage of an appropriate ordinance, increase the scheduled amount of tax described under (b) or (l) of this section, establish a tax for a motor vehicle that is permanently registered under AS 28.10.155, or establish a tax for a trailer that is permanently registered under AS 28.10.421(j). A municipality that chooses to change the tax imposed under (b) or (l) of this section or establishes a tax for permanently registered motor vehicles or trailers shall file a written notice of the change with the department by January 1 of the year preceding the year in which the change in tax is to take effect. A municipality may not change the amount of the tax imposed under this section more than once every two years. The department may charge a municipality a one-time fee to cover the cost to the department of implementing a change under this subsection.
(k) A vehicle registration application and renewal application for vehicles subject to a municipal vehicle registration tax shall itemize the total amount due in a manner that separately shows the amount of vehicle registration tax imposed by the municipality.
(l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 and 28.10.421 if the owner elects to register the vehicle annually as allowed under AS 28.10.108(f). The tax is based on the age of the vehicle as determined by model year according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
5,000 pounds or
less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8
5,001-12,000
pounds 110 88 66 55 44 33 22 11
12,001-18,000
pounds 240 207 185 163 141 119 107 97
18,001 pounds or over 295 251 218 185 161 141 119 97.
(a) There is levied a motor vehicle registration tax within each municipality that elects, by passage of an appropriate ordinance, to come under this section. A municipality shall file a written notice of election with the department and may not rescind the notice for subsequent fiscal year. The notice must be filed on or before January 1 of the year preceding the year election under this section is to become effective. If a municipality has, before October 15, 1978, levied a motor vehicle registration or ad valorem tax that has been repealed by a vote of the people at any regular or special municipal election, then the election provided for in this subsection is not effective until the ordinance passed by the local governing body has been approved by the people at the next regularly scheduled general or special municipal election.
(b) The biennial tax is levied upon motor vehicles subject to the registration fee under AS 28.10.411 and 28.10.421 and is based on the age of vehicles as determined by model year in the first year of the biennial period, according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
(1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 4 $ 4
(2) vehicles specified
in AS 28.10.421 (b)(1)(A) or (3)(A) 121 99 77 55 39 28 19 16 (3) vehicles specified
in AS 28.10.421 (b)(1)(B) 121 99 77 55 39 28 19 16 (4) vehicles specified
in AS 28.10.421
(c)(1)-(4)
5,000 pounds or
less 121 99 77 55 39 28 19 16
5,001-12,000
pounds 198 154 121 99 77 55 33 22
12,001-18,000
pounds 447 392 348 304 260 227 205 194
18,001 pounds
or over 546 469 403 348 304 260 216 194
(5) vehicles specified
in AS 28.10.421 (b)(3)(B) 198 154 121 99 77 55 33 22 (6) vehicles specified
in AS 28.10.421(j) 17 15 13 10 7 5 4 4
(7) vehicles specified
in AS 28.10.421(d)(8) 121 99 77 55 39 28 19 16
(8) vehicles eligible
for dealer
plates under
AS 28.10.421(d)(9) 88.
(c) The registration tax shall be levied, collected, enforced and otherwise administered in the same manner as provided for the registration fee in this chapter. Only one registration tax may be collected with respect to the same motor vehicle in the year for which the tax is paid.
(d) If a person has paid both the registration fee levied in AS 28.10.411 and 28.10.421 and the registration tax levied in this section, and the department determines that the payor is entitled to a refund in whole or in part of the registration tax, the department shall make the refund to which the person is entitled. A refund may not be made unless application for a refund is filed with the department by December 31 of the year following the year for which the refund is claimed.
(e) The department shall refund money collected under this section, less eight percent as collection costs, to a municipality for which the money was collected, as determined by (1) the address of residence of an individual required to pay the tax, or (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs is the location at which the motor vehicle is usually, normally, or regularly kept or used during the registration period. For the first year in which the tax is levied within a municipality, the department may retain actual costs of collectio of the tax within the municipality as determined by the department.
(f) Money received by an organized borough under this section shall be allocated by the borough by ordinance for city, area outside city, and service area purposes within the borough.
(g) Payment of the registration tax is in lieu of all local use taxes and ad valorem taxes on motor vehicles suject to the tax. A municiplity which elects to come under the provisions of this section may not levy use or advalorem taxes on motor vehicles subject to the registration tax during a fiscal year in which the election is in effect.
(h) A vehicle owned by a former prisoner of war exempted from registration fees under AS 28.10.421(d)(11) is subject to a motor vehicle registration tax under this section.
(i) [Repealed, Sec. 28 ch 90 SLA 1991.]
(j) A municipality that imposes a motor vehicle registration tax as described under (a) of this section may also, by passage of an appropriate ordinance, increase the scheduled amount of tax described under (b) or (l) of this section, establish a tax for a motor vehicle that is permanently registered under AS 28.10.155, or establish a tax for a trailer that is permanently registered under AS 28.10.421(j). A municipality that chooses to change the tax imposed under (b) or (l) of this section or establishes a tax for permanently registered motor vehicles or trailers shall file a written notice of the change with the department by January 1 of the year preceding the year in which the change in tax is to take effect. A municipality may not change the amount of the tax imposed under this section more than once every two years. The department may charge a municipality a one-time fee to cover the cost to the department of implementing a change under this subsection.
(k) A vehicle registration application and renewal application for vehicles subject to a municipal vehicle registration tax shall itemize the total amount due in a manner that separately shows the amount of vehicle registration tax imposed by the municipality.
(l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 and 28.10.421 if the owner elects to register the vehicle annually as allowed under AS 28.10.108(f). The tax is based on the age of the vehicle as determined by model year according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
5,000 pounds or
less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8
5,001-12,000
pounds 110 88 66 55 44 33 22 11
12,001-18,000
pounds 240 207 185 163 141 119 107 97
18,001 pounds or over 295 251 218 185 161 141 119 97.
(a) There is levied a motor vehicle registration tax within each municipality that elects, by passage of an appropriate ordinance, to come under this section. A municipality shall file a written notice of election with the department and may not rescind the notice for subsequent fiscal year. The notice must be filed on or before January 1 of the year preceding the year election under this section is to become effective. If a municipality has, before October 15, 1978, levied a motor vehicle registration or ad valorem tax that has been repealed by a vote of the people at any regular or special municipal election, then the election provided for in this subsection is not effective until the ordinance passed by the local governing body has been approved by the people at the next regularly scheduled general or special municipal election.
(b) The biennial tax is levied upon motor vehicles subject to the registration fee under AS 28.10.411 and 28.10.421 and is based on the age of vehicles as determined by model year in the first year of the biennial period, according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
(1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 4 $ 4
(2) vehicles specified
in AS 28.10.421 (b)(1)(A) or (3)(A) 121 99 77 55 39 28 19 16 (3) vehicles specified
in AS 28.10.421 (b)(1)(B) 121 99 77 55 39 28 19 16 (4) vehicles specified
in AS 28.10.421
(c)(1)-(4)
5,000 pounds or
less 121 99 77 55 39 28 19 16
5,001-12,000
pounds 198 154 121 99 77 55 33 22
12,001-18,000
pounds 447 392 348 304 260 227 205 194
18,001 pounds
or over 546 469 403 348 304 260 216 194
(5) vehicles specified
in AS 28.10.421 (b)(3)(B) 198 154 121 99 77 55 33 22 (6) vehicles specified
in AS 28.10.421(j) 17 15 13 10 7 5 4 4
(7) vehicles specified
in AS 28.10.421(d)(8) 121 99 77 55 39 28 19 16
(8) vehicles eligible
for dealer
plates under
AS 28.10.421(d)(9) 88.
(c) The registration tax shall be levied, collected, enforced and otherwise administered in the same manner as provided for the registration fee in this chapter. Only one registration tax may be collected with respect to the same motor vehicle in the year for which the tax is paid.
(d) If a person has paid both the registration fee levied in AS 28.10.411 and 28.10.421 and the registration tax levied in this section, and the department determines that the payor is entitled to a refund in whole or in part of the registration tax, the department shall make the refund to which the person is entitled. A refund may not be made unless application for a refund is filed with the department by December 31 of the year following the year for which the refund is claimed.
(e) The department shall refund money collected under this section, less eight percent as collection costs, to a municipality for which the money was collected, as determined by (1) the address of residence of an individual required to pay the tax, or (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs is the location at which the motor vehicle is usually, normally, or regularly kept or used during the registration period. For the first year in which the tax is levied within a municipality, the department may retain actual costs of collectio of the tax within the municipality as determined by the department.
(f) Money received by an organized borough under this section shall be allocated by the borough by ordinance for city, area outside city, and service area purposes within the borough.
(g) Payment of the registration tax is in lieu of all local use taxes and ad valorem taxes on motor vehicles suject to the tax. A municiplity which elects to come under the provisions of this section may not levy use or advalorem taxes on motor vehicles subject to the registration tax during a fiscal year in which the election is in effect.
(h) A vehicle owned by a former prisoner of war exempted from registration fees under AS 28.10.421(d)(11) is subject to a motor vehicle registration tax under this section.
(i) [Repealed, Sec. 28 ch 90 SLA 1991.]
(j) A municipality that imposes a motor vehicle registration tax as described under (a) of this section may also, by passage of an appropriate ordinance, increase the scheduled amount of tax described under (b) or (l) of this section, establish a tax for a motor vehicle that is permanently registered under AS 28.10.155, or establish a tax for a trailer that is permanently registered under AS 28.10.421(j). A municipality that chooses to change the tax imposed under (b) or (l) of this section or establishes a tax for permanently registered motor vehicles or trailers shall file a written notice of the change with the department by January 1 of the year preceding the year in which the change in tax is to take effect. A municipality may not change the amount of the tax imposed under this section more than once every two years. The department may charge a municipality a one-time fee to cover the cost to the department of implementing a change under this subsection.
(k) A vehicle registration application and renewal application for vehicles subject to a municipal vehicle registration tax shall itemize the total amount due in a manner that separately shows the amount of vehicle registration tax imposed by the municipality.
(l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 and 28.10.421 if the owner elects to register the vehicle annually as allowed under AS 28.10.108(f). The tax is based on the age of the vehicle as determined by model year according to the following schedule:
Tax According to Age of
Vehicle
Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8th
or
over
Motor Vehicle
5,000 pounds or
less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8
5,001-12,000
pounds 110 88 66 55 44 33 22 11
12,001-18,000
pounds 240 207 185 163 141 119 107 97
18,001 pounds or over 295 251 218 185 161 141 119 97.
Since a borough's election to request the department to collect the motor vehicle registration tax on its behalf and to remit those taxes to it was first in time, it should take precedence over the later reques request by a city within the borough. February 19, 1986, Op. Att'y Gen.
Authorities
14.17.510;28.10.108;28.10.155;28.10.421;29.45.030
Notes
Recent Bills that will modify this
SB 22 MOTOR VEHICLE REG. TAX: COLLECTION COSTS
Implemented As
2 AAC 92.290
References
2 AAC 92.210
AS 14.17.510 Determination of full and true value by Department of Commerce, Community, and Economic Development.
AS 28.10.108 Registration procedures.
AS 28.10.155 Permanent motor vehicle registration.
AS 28.10.421 Registration fee rates.
AS 29.45.030 Required exemptions.
History
(Sec. 7 ch 178 SLA 1978; am Sec. 3 ch 151 SLA 1984; am Sec. 48 ch 138 SLA 1986; am Sec. 28 ch 90 SLA 1991; am Sec. 34 ch 30 SLA 1992; am Sec. 61 ch 63 SLA 1993; am Sec. 14, 15 ch 44 SLA 1996; am Sec. 1 ch 76 SLA 1996; am Sec. 3, 4 ch 5 SLA 1997; am Sec. 29 ch 32 SLA 1997; am Sec. 4 - 6 ch 5 SLA 1999; am Sec. 6, 7 ch 50 SLA 2014; am Sec. 8 ch 80 SLA 2014)