Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.98.100
Taxation of new electricity generation and storage facilities
Official textakleg.gov
# (a)
An electricity generation facility or electricity storage facility that is constructed and placed into service on or after July 1, 2024, is not subject to state and local ad valorem, income, and excise taxes if the electricity generation facility is
# (1)
operated by a public utility or joint action agency established under AS 42.45.310; or
# (2)
operated by an entity other than a public utility and provides power only to a public utility.
# (b)
In this section, "public utility" has the meaning given in AS 42.05.990.
Source: official source document (full Title 43 PDF)
In this chapter (5 sections)
- 43.98.015 · Taxation under P.L. 92-203
- 43.98.025 · Tire fees
- 43.98.030 · Film production tax credit
- 43.98.035 · No tax on real property transfers
- 43.98.100 · Taxation of new electricity generation and storage…