Alaska Administrative Code — Title 15 (Revenue)
15 AAC 98.080
Certificate of use
# (a)
A purchaser must complete a certificate of use on a form prescribed by the department for an exemption specified in AS 43.98.025(g). The certificate of use is effective for the calendar year unless invalidated by the department. The certificate of use must specify the nature of the exemption.
# (b)
A certificate of use must be signed by an authorized representative of the buyer or transferee. The seller shall retain the certificate of use for three years.
# (c)
A person obtaining a tire or a service under a certificate of use who subsequently uses the tire or service in a manner that would make the tire or service subject to the fee under AS 43.98.025 shall file a return and pay the fee that would otherwise have been due at the time of the transfer, as well as applicable penalties and interest.
(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