Alaska Statutes (Last Updated: January 11, 2017) |
Title 29. MUNICIPAL GOVERNMENT. |
Chapter 29.45. MUNICIPAL TAXATION. |
Article 29.45.07. GENERAL PROVISIONS. |
Section 29.45.820. Taxes or fees on transportation by certain air carriers prohibited.
Latest version.
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Notwithstanding other provisions of law, a municipality may not levy or collect a tax or fee on the air transportation of individuals or goods by a federally certificated air carrier other than a tax or fee authorized under 49 U.S.C. 40116(e) or 40117. This section applies to home rule and general law municipalities.
Authorities
29.10.200;29.47.470
Notes
References
AS 29.10.200 Limitation of home rule powers.
AS 29.47.470
History
(Sec. 2 ch 29 SLA 1994; am Sec. 82 ch 21 SLA 2000)