(a) A borough shall assess and collect property, sales, and use taxes that are levied in its boundaries, subject to AS 29.45.
(b) Taxes levied by a city shall be collected by a borough and returned in full to the levying city. This subsection applies to home rule and general law municipalities.
Section: Previous 29.35.150 29.35.160 29.35.170 29.35.180 NextLast modified: November 15, 2016