Section 29.35.170. Assessment and collection of taxes.

Latest version.

   (a) A borough shall assess and collect property, sales, and use taxes that are levied in its boundaries, subject to AS 29.45.
   (b) Taxes levied by a city shall be collected by a borough and returned in full to the levying city.  This subsection applies to home rule and general law municipalities.

Authorities

29.10.200

Notes

Recent Bills that will modify this

HB5004 STATE SALES AND USE TAX
SB5004 STATE SALES AND USE TAX

References

AS 29.10.200 Limitation of home rule powers.

History

(Sec. 10 ch 74 SLA 1985)

                    
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