Alaska Administrative Code — Title 15 (Revenue)
15 AAC 98.030
Tires on new motor vehicles
Official textakleg.govlast amended
For purposes of the fee imposed in AS 43.98.025, the sale or lease by a dealer of a new motor vehicle is not a retail sale of
# (1)
new tires on the vehicle; or
# (2)
a single new tire stored on the vehicle as a spare.
(Eff. 4/16/2004, Register 170)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.98.025
Amendment history
Eff. 4/16/2004, Register 170
Source: official source document (full AAC Title 15 PDF)
In this chapter (11 sections)
- 98.010 · Motor vehicles designed for use on a highway
- 98.020 · Return filing requirements
- 98.030 · Tires on new motor vehicles
- 98.040 · Collection of the fee
- 98.050 · Replacement due to defect or recall
- 98.060 · Tires for resale
- 98.070 · Persons immune or exempt under federal law from tire fees
- 98.080 · Certificate of use
- 98.090 · Recordkeeping requirements
- 98.100 · Administration and enforcement
- 98.900 · Definitions