Statutes > Alaska Statutes > Title 29 - MUNICIPAL GOVERNMENT > Chapter 29.45. - MUNICIPAL TAXATION > Article 01 - MUNICIPAL PROPERTY TAX > Sec. 29.45.101. - Limitation on taxation of fuel.

Sec. 29.45.101. - Limitation on taxation of fuel.

A municipality may not levy or collect a property tax under AS 29.45.010 or 29.45.055 on refined fuel unless the fuel has been physically loaded, unloaded, or stored in the municipality.