(a) There is levied a motor vehicle registration tax within each municipality that elects, by passage of an appropriate ordinance, to come under this section. A municipality shall file a written notice of election with the department and may not rescind the notice for a subsequent fiscal year. The notice must be filed on or before January 1 of the year preceding the year election under this section is to become effective. If a municipality has, before October 15, 1978, levied a motor vehicle registration or ad valorem tax that has been repealed by a vote of the people at any regular or special municipal election, then the election provided for in this subsection is not effective until the ordinance passed by the local governing body has been approved by the people at the next regularly scheduled general or special municipal election.
Terms Used In Alaska Statutes 28.10.431
- department: means the Department of Administration. See Alaska Statutes 28.90.990
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- motor vehicle: means a vehicle which is self-propelled except a vehicle moved by human or animal power. See Alaska Statutes 28.90.990
- motorcycle: means a vehicle having a seat or saddle for the use of the rider and designed to travel on not more than three wheels in contact with the ground. See Alaska Statutes 28.90.990
- municipality: means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality. See Alaska Statutes 01.10.060
- owner: means a person, other than a lienholder, having the property in or title to a vehicle, including but not limited to a person entitled to the use and possession of a vehicle subject to a security interest in another person, but exclusive of a lessee under a lease not intended as security. See Alaska Statutes 28.90.990
- person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
- vehicle: means a device in, upon, or by which a person or property may be transported or drawn upon or immediately over a highway or vehicular way or area. See Alaska Statutes 28.90.990
T a x A c c o r d i n g t o A g e o f V e h i c l e S i n c e M o d e l Y e a r :
1st 2nd 3rd 4th 5th 6th 7th 8th or over
Motor Vehicle
(1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 4 $ 4
(c)
(1) -(4) 5,000 pounds or less 121 99 77 55 39 28 19 16
5,001-12,000 pounds 198 154 121 99 77 55 33 22
12,001-18,000 pounds 447 392 348 304 260 227 205 194
18,001 pounds or over 546 469 403 348 304 260 216 194
(3)
(B) 198 154 121 99 77 55 33 22
(d)
(8) 121 99 77 55 39 28 19 16
(c) The registration tax shall be levied, collected, enforced, and otherwise administered in the same manner as provided for the registration fees in this chapter. Only one registration tax may be collected with respect to the same motor vehicle in the year for which the tax is paid.
(d) If a person has paid both the registration fee levied in Alaska Stat. § 28.10.411 and 28.10.421 and the registration tax levied in this section, and the department determines that the payor is entitled to a refund in whole or in part of the registration tax, the department shall make the refund to which the person is entitled. A refund may not be made unless application for a refund is filed with the department by December 31 of the year following the year for which the refund is claimed.
(e) The department shall refund money collected under this section, less eight percent as collection costs, to a municipality for which the money was collected, as determined by (1) the address of residence of an individual required to pay the tax, or (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs is the location at which the motor vehicle is usually, normally, or regularly kept or used during the registration period. For the first year in which the tax is levied within a municipality, the department may retain actual costs of collection of the tax within the municipality as determined by the department.
(f) Money received by an organized borough under this section shall be allocated by the borough by ordinance for city, area outside city, and service area purposes within the borough.
(g) Payment of the registration tax is in lieu of all local use taxes and ad valorem taxes on motor vehicles subject to the tax. A municipality which elects to come under the provisions of this section may not levy use or ad valorem taxes on motor vehicles subject to the registration tax during a fiscal year in which the election is in effect.
(h) A vehicle owned by a former prisoner of war exempted from registration fees under Alaska Stat. § 28.10.421(d)(11) is subject to a motor vehicle registration tax under this section.
(i)[Repealed, Sec. 28 ch 90 SLA 1991.]
(j) A municipality that imposes a motor vehicle registration tax as described under (a) of this section may also, by passage of an appropriate ordinance, increase the scheduled amount of tax described under (b) or (l) of this section, establish a tax for a motor vehicle that is permanently registered under Alaska Stat. § 28.10.155, or establish a tax for a trailer that is permanently registered under Alaska Stat. § 28.10.421(j). A municipality that chooses to change the tax imposed under (b) or (l) of this section or establishes a tax for permanently registered motor vehicles or trailers shall file a written notice of the change with the department by January 1 of the year preceding the year in which the change in tax is to take effect. A municipality may not change the amount of the tax imposed under this section more than once every two years. The department may charge a municipality a one-time fee to cover the cost to the department of implementing a change under this subsection.
(k) A vehicle registration application and renewal application for vehicles subject to a municipal vehicle registration tax shall itemize the total amount due in a manner that separately shows the amount of vehicle registration tax imposed by the municipality.
(l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles specified in Alaska Stat. § 28.10.421(c) and subject to the registration fee under Alaska Stat. § 28.10.411 and 28.10.421 if the owner elects to register the vehicle annually as allowed under Alaska Stat. § 28.10.108(f). The tax is based on the age of the vehicle as determined by model year according to the following schedule:
Tax According to Age of Vehicle Since Model Year:
1st 2nd 3rd 4th 5th 6th 7th 8thor over
Motor Vehicle
5,000 pounds or less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8
5,001-12,000 pounds 110 88 66 55 44 33 22 11
12,001-18,000 pounds 240 207 185 163 141 119 107 97
18,001 pounds or over 295 251 218 185 161 141 119 97.
