(1) “alternative energy system”
(A) means a source of thermal, mechanical or electrical energy that is not dependent on oil or gas or a nuclear fuel for the supply of energy for space heating and cooling, refrigeration and cold storage, electrical power, mechanical power, or the heating of water;(B) includes
(i) an alternative energy property as defined by 26 U.S.C. § 48(a)(3)(A) (Sec. 301, P.L. 95-618, Internal Revenue Code);(ii) a method of architectural design and construction that provides for the collection, storage, and use of direct radiation from the sun;(iii) a woodstove that complies with the provisions of 40 C.F.R. § 60.530;(iv) a steam, hot water, or ducted hot air central heating system that uses wood or coal for fuel; and(v) a high efficiency wood pellet or grain stove;(C) does not include
(i) a stove that uses only coal or oil for fuel; or(ii) a fireplace or fireplace insert;(2) “commercial building”
(A) means a building that is intended to be used for commercial purposes;(B) does not include
(i) a residential structure or mobile home that contains one to four family housing units; or(ii) individual units of condominiums or cooperatives;(3) “energy conservation improvement” means
(A) structural insulation;(B) thermal windows and doors;(C) a furnace replacement burner designed to achieve a reduction in the amount of fuel consumed as a result of increased combustion efficiency;(D) a device for modifying flue openings designed to increase the efficiency of operation of the heating system;(E) an electrical or mechanical furnace ignition system that replaces a gas pilot light;(F) an automatic energy-saving setback thermostat;(G) a meter that displays the cost of energy usage;(H) caulking and weather-stripping of doors and windows;(I) insulating shades and shutters;(J) air and water recuperators.(b)[Renumbered as Alaska Stat. § 45.88.010(d)].
