Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.82.520
Duties of the commissioner of revenue in relation to municipal participation
# (a)
The commissioner shall meet with each municipal advisory group periodically to report on the development of the contract provisions that affect the municipalities.
# (b)
In developing a contract under AS 43.82.200 - 43.82.270, the commissioner shall ensure that each revenue-affected municipality and economically affected municipality receives a fair and reasonable share of the payments provided under AS 43.82.210 in accordance with the following principles:
# (1)
the share of the payments to revenue-affected municipalities should be given priority over payments to economically affected municipalities with due regard to the anticipated size of the tax base that the contract would exempt from municipal taxation by revenue-affected municipalities;
# (2)
the share of the payments to municipalities should be determined with due regard to the anticipated economic and social burdens that would be imposed on the municipality by construction and operation of the project;
# (3)
the respective shares of the total payments to the state and to municipalities should be fixed in a manner to ensure that their respective interests are aligned;
# (4)
to the extent practicable, the periodic amounts paid to each of the municipalities should be stable and predictable; and
# (5)
to the extent practicable, the provisions for sharing payments with municipalities should be consistent with the principles established in AS 43.82.210(b).
# (c)
In establishing the municipal shares under (b) of this section, the commissioner shall consult with the pertinent municipal advisory group.
Source: official source document (full Title 43 PDF)
In this chapter (39 sections)
- 43.82.010 · Purpose
- 43.82.020 · Contracts for payments in lieu of other taxes and for…
- 43.82.100 · Qualified project
- 43.82.110 · Qualified sponsor or qualified sponsor group
- 43.82.120 · Applications
- 43.82.130 · Qualified project plan
- 43.82.140 · Review of applications and determination of qualifications
- 43.82.150 · Actions challenging determinations on applications
- 43.82.160 · Multiple applications for similar or competing qualified…
- 43.82.170 · Application deadline
- 43.82.180 · Withdrawal of applications
- 43.82.200 · Contract development
- 43.82.210 · Contract terms relating to payment in lieu of one or more…
- 43.82.220 · Contract terms relating to royalty
- 43.82.230 · Contract terms relating to hiring of Alaska residents and…
- 43.82.240 · Use of an independent contractor
- 43.82.250 · Term of contract; effective date
- 43.82.260 · Change of parties to an application or a contract;…
- 43.82.270 · Project plans and work commitments
- 43.82.300 · Requests for information
- 43.82.310 · Disclosure of information; confidentiality
- 43.82.400 · Preliminary findings and determination regarding the…
- 43.82.410 · Notice and comment regarding the contract
- 43.82.420 · Coordination of public and legislative review
- 43.82.430 · Final findings, determination, and proposed amendments;…
- 43.82.435 · Legislative authorization
- 43.82.440 · Judicial review
- 43.82.445 · Administrative termination of a contract
- 43.82.500 · Obligation to share payments with municipalities
- 43.82.505 · Payments to economically affected municipalities
- 43.82.510 · Municipal advisory group
- 43.82.520 · Duties of the commissioner of revenue in relation to…
- 43.82.600 · Governing law
- 43.82.610 · Regulations
- 43.82.620 · Procedures for collection of amounts due; security
- 43.82.630 · Reports and audits
- 43.82.640 · Annual report of the commissioner of labor and workforce…
- 43.82.900 · Definitions
- 43.82.990 · Short title