Alaska Statutes > Title 29 > Chapter 45 > Article 4 – Borough Sales and Use Tax
Current as of: 2023 | Check for updates
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Other versions
| § 29.45.650 | Sales and use tax |
| § 29.45.660 | Notice of sales and use tax |
| § 29.45.670 | Referendum, adoption, and modification |
| § 29.45.680 | Combining sales and use tax with incorporation of a borough |
Terms Used In Alaska Statutes > Title 29 > Chapter 45 > Article 4 - Borough Sales and Use Tax
- Contract: A legal written agreement that becomes binding when signed.
- Dependent: A person dependent for support upon another.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
- Personal property: All property that is not real property.
- personal property: includes money, goods, chattels, things in action, and evidences of debt. See Alaska Statutes 01.10.060
- property: includes real and personal property. See Alaska Statutes 01.10.060
- state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060