Alaska Administrative Code — Title 15 (Revenue)
15 AAC 98.070
Persons immune or exempt under federal law from tire fees
The department will not apply the tire fee requirements of AS 43.98.025 and this chapter to tires or services sold
# (1)
for official use to a person that, under federal law, is immune from state taxation as an instrumentality of the federal government, including a federal credit union and the American Red Cross, if the purchaser provides a certificate of use as required under AS 43.98.025(g) and 15 AAC 98.080 for those tires or services; or
# (2)
to a foreign government, if the purchaser
# (A)
provides a certificate of use as required under AS 43.98.025(g) and 15 AAC
98.080 for those tires or services; and
# (B)
presents a valid tax exemption card issued under 22 U.S.C. 4301 - 4316 by the United States Department of State.
(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