reglab/housing_qa huggingface dataset:
AK Stat § 43.90.230 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 2. Alaska Gasline Inducement Act License.|Sec. 43.90.230. License violations; damages.

(a) A licensee is in violation of the license if the commissioners determine that the licensee has (1) requested and received money from the state under this chapter for an expenditure that is not a qualified expenditure under AS 43.90.110; (2) except as required to conform with a requirement of a regulatory agency with jurisdiction over the project, substantially departed from the specifications set out in the application without state approval of a project plan amendment or modification under AS 43.90.210; (3) violated any provision of this chapter or any other provision of state or federal law material to the license; (4) failed to accept a certificate as required under AS 43.90.200(a) or failed to sanction the project as required under AS 43.90.200(b); or (5) otherwise violated a material term of the license. (b) The commissioners shall provide written notice to the licensee identifying a license violation. The commissioners and the licensee have 90 days after the date the notice is issued to resolve the violation informally. (c) The commissioners may suspend disbursement of state reimbursements to the licensee beginning on the date that the notice of violation issued under (b) of this section is sent to the licensee. The commissioners may resume disbursement on the date that the commissioners determine that the violation is cured. (d) If the commissioners and the licensee are unable to resolve the violation within the period described in (b) of this section, the commissioners shall notify the licensee that the violation has not been cured and provide the licensee with an opportunity to be heard. If, after notice and hearing, the commissioners determine that the violation has not been cured, the commissioners shall issue a written decision that is a final administrative action for purposes of appeal to the superior court in the state. (e) If the determination issued under (d) of this section finds an unresolved violation, the commissioners may impose one or more of the following remedies: (1) discontinuation of state reimbursements under this chapter; (2) recoupment of state money that the licensee has received under this chapter to date, with interest, regardless of whether the licensee has expended or committed that money; (3) license revocation; (4) assignment to the state or the state's designee of all engineering designs, contracts, permits, and other data related to the project that are acquired by the licensee during the term of the license; and (5) any other remedies provided by law or in equity.
AK Stat § 43.90.250 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 2. Alaska Gasline Inducement Act License.|Sec. 43.90.250. Alaska Gasline Inducement Act coordinator.

(a) There is created in the Office of the Governor the position of Alaska Gasline Inducement Act coordinator. Administrative support for the position shall be provided by the Office of the Governor. The position shall continue until one year after commencement of commercial operations of the project. (b) The governor shall appoint a person to the position of Alaska Gasline Inducement Act coordinator. The individual serving as the Alaska Gasline Inducement Act coordinator may be removed from the position at the discretion of the governor.
AK Stat § 43.90.260 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 2. Alaska Gasline Inducement Act License.|Sec. 43.90.260. Expedited review and action by state agencies.

(a) A review conducted and action taken by a state agency relating to the project shall be expedited in a manner consistent with the completion of the necessary approvals in accordance with this chapter. (b) Notwithstanding any contrary provision of law, a state agency may not include in any project certificate, right-of-way, permit, or other authorization issued to the licensee a term or condition that is not required by law if the coordinator determines that the term or condition would prevent or impair in any significant respect the expeditious construction and operation or expansion of the project. (c) Unless required by law, a state agency may not add to, amend, or abrogate any certificate, right-of-way, permit, or other authorization issued to a licensee if the coordinator determines that the action would prevent or impair in any significant respect the expeditious construction, operation, or expansion of the project.
AK Stat § 43.90.300 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 3. Resource Inducements.|Sec. 43.90.300. Qualification for resource inducements.

(a) Notwithstanding any contrary provision of law, a lessee or other person that demonstrates to the satisfaction of the commissioners that the person has committed to acquire firm transportation capacity in the first binding open season of the project is qualified to receive the resource inducement set out in AS 43.90.310 and 43.90.320 for gas produced on the North Slope and shipped in firm transportation capacity acquired in the first binding open season of the project. The inducement in AS 43.90.310 is contractual. (b) A gas producer receiving a voucher under AS 43.90.330 is qualified to receive the resource inducement in AS 43.90.310 and 43.90.320 for the gas shipped in the firm transportation capacity described in the voucher for the period described in AS 43.90.330.
AK Stat § 43.90.320 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 3. Resource Inducements.|Sec. 43.90.320. Gas production tax exemption.

(a) If a person qualified for a resource inducement under AS 43.90.300 agrees under (c) of this section, the person is entitled to an annual exemption from the state's gas production tax in an amount equal to the difference between the amount of the person's gas production tax obligation calculated under the gas production tax in effect during that tax year and the amount of the person's gas production tax obligation calculated under the gas production tax in effect at the start of the first binding open season held under this chapter. If the difference is less than zero, the gas production tax exemption is zero. (b) The exemption under this section may be applied within 10 years immediately following commencement of commercial operations and only applied to production taxes that are levied on North Slope gas shipped through firm transportation capacity the person acquired during the first binding open season or shipped in the firm transportation capacity described in a voucher received by the gas producer under AS 43.90.330. (c) The person claiming the exemption under this section shall agree that the person, and the person's affiliates, successors, assigns, and agents, will not protest or appeal a filing by the licensee to roll in mainline expansion costs up to the level that the licensee is required to propose and support under AS 43.90.130(7) if the Federal Energy Regulatory Commission does not have a rebuttable presumption in effect that rolled-in treatment applies to the cost of the expansion of the project. The agreement required under this subsection may not preclude the person, or the person's affiliates, successors, assigns, and agents, from protesting a filing to roll in mainline expansion costs that the licensee is not required to propose and support under AS 43.90.130(7). (d) In this section, “gas production tax” means the tax levied on the production of gas under AS 43.55.
AK Stat § 43.90.330 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 3. Resource Inducements.|Sec. 43.90.330. Inducement vouchers.

(a) A person that acquires firm transportation capacity in the first binding open season of the project, that does not hold an oil and gas lease on the North Slope, and that is not an affiliate of a person that holds an oil and gas lease on the North Slope may apply to the commissioners for a voucher under this section. A voucher issued by the commissioners must describe the firm transportation capacity in the project to which the voucher is applicable. (b) A voucher issued by the commissioners under this section entitles the holder of the voucher to the resource inducements in AS 43.90.310 and 43.90.320 for gas shipped in the firm transportation capacity acquired by the person applying for the voucher during the first binding open season of the project and described in the voucher. The voucher may be transferred to a gas producer that has a binding obligation to sell gas to the person transferring the voucher under a gas purchase agreement. (c) A gas producer holding a voucher may claim the resource inducements for gas shipped through the firm transportation capacity described in the voucher and only on gas that is produced and delivered to the purchaser on the North Slope. A gas producer may claim the resource inducements under this subsection until the earlier of the termination of the binding gas purchase agreement or the expiration of the inducements by operation of law. (d) A person that receives a voucher under this section and a gas producer that receives resource inducements under a voucher shall agree that the person and the gas producer and their respective affiliates, successors, assigns, or agents will not protest or appeal a filing by the licensee to roll in mainline expansion costs up to the level that the licensee is required to propose and support under AS 43.90.130(7) if the Federal Energy Regulatory Commission does not have a rebuttable presumption in effect that rolled-in treatment applies to the cost of the expansion of the project. The agreement required under this subsection may not preclude the person or gas producer or their respective affiliates, successors, assigns, or agents from protesting a filing to roll in mainline expansion costs that the licensee is not required to propose and support under AS 43.90.130(7).
AK Stat § 43.90.400 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.400. Alaska Gasline Inducement Act reimbursement fund; disbursements; audits.

(a) There is established in the general fund an Alaska Gasline Inducement Act reimbursement fund. The fund consists of money appropriated to it by the legislature for disbursement to pay the state's reimbursements under AS 43.90.110. Money appropriated to the fund may be spent for the purposes of the fund without further appropriation. Appropriations to the fund do not lapse under AS 37.25.010, but remain in the fund for future disbursements. Nothing in this subsection creates a dedicated fund. (b) The Department of Revenue shall manage the fund, and may invest money in the fund so as to yield competitive market rates as provided in AS 37.10.071. Income earned on the fund shall be accounted for separately and may be appropriated annually to the fund. (c) The commissioners shall adopt regulations that provide for application to receive reimbursements for qualified expenditures as provided under AS 43.90.110, and that provide for periodic audits of the use of money disbursed as reimbursements under this chapter. (d) Within 10 days after the convening of each regular session of the legislature, the commissioners shall submit to the legislature a report that lists all the disbursements from the fund during the preceding fiscal year with a written justification for each disbursement and the projected amount of money that will be required for reimbursements in each of the next three fiscal years.
AK Stat § 43.90.410 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.410. Regulations.

The commissioners may jointly adopt or amend regulations for the purpose of implementing the provisions of this chapter. The commissioner of revenue and the commissioner of natural resources may adopt or amend regulations adopted under authority outside of this chapter as necessary to implement the provisions of this chapter.
AK Stat § 43.90.420 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.420. Statute of limitations.

A person may not bring a judicial action challenging the constitutionality of this chapter or the constitutionality of a license issued under this chapter unless the action is commenced in a court of the state of competent jurisdiction within 90 days after the date that a license is issued.
AK Stat § 43.90.430 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.430. Interest.

When a payment due to the state under this chapter becomes delinquent, the payment bears interest at the rate applicable to a delinquent tax under AS 43.05.225.
AK Stat § 43.90.440 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.440. Licensed project assurances.

(a) Except as otherwise provided in this chapter, the state grants a licensee assurances that the licensee has exclusive enjoyment of the inducements provided under this chapter before the commencement of commercial operations. If, before the commencement of commercial operations, the state extends to another person preferential royalty or tax treatment or grant of state money for the purpose of facilitating the construction of a competing natural gas pipeline project in this state, and if the licensee is in compliance with the requirements of the license and with the requirements of state and federal statutes and regulations relevant to the project, the licensee is entitled to payment from the state of an amount equal to three times the total amount of the expenditures incurred and paid by the licensee that are qualified expenditures for the purposes of AS 43.90.110 that the licensee incurred in developing the licensee's project before the date that the state first extended preferential treatment to another person. The payment under this subsection is subject to appropriation. Upon payment by the state of the amount owed under this section, the licensee shall, at no additional cost to the state, assign to the state or the state's designee all engineering designs, contracts, permits, and other data related to the project that were acquired by the licensee during the term of the license. The payment under this subsection is in full satisfaction of all claims the licensee may bring in contract, tort, or other law related to the events that gave rise to the payment. (b) The review, processing, or facilitation of a permit, right-of-way, or authorization by a state agency in connection with a competing natural gas pipeline project does not create an obligation on the part of the state under this section. (c) In this section, (1) “competing natural gas pipeline project” means a project designed to accommodate throughput of more than 500,000,000 cubic feet a day of North Slope gas to market; (2) “preferential royalty or tax treatment” does not include (A) the state's exercise of its right to resolve disputes involving royalties and taxes; or (B) the state's exercise of its right to modify royalties as authorized by law in effect on June 8, 2007.
AK Stat § 43.90.450 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.450. Assignments.

(a) A licensee may transfer all or part of the license, including the rights and obligations arising under the license, if, after publishing notice of the proposed transfer, providing notice to the presiding officer of each house of the legislature, and providing a period of not less than 30 days for public review and comment, (1) the transfer is approved in writing in advance by the commissioners; and (2) the transfer does not increase or diminish the obligations created by the license or diminish the likelihood of success of the project or the net present value of the license to the state. (b) Notwithstanding the commissioners' approval of a transfer of all or part of a license under (a) of this section, the transferor of the license remains subject to the requirements of AS 43.90.220 regarding all state money received by the licensee before the effective date of the transfer. (c) A person may transfer that person's rights to the royalty inducement under AS 43.90.310 and the gas production tax exemption under AS 43.90.320 only in connection with a sale or merger that results in transfer of all the person's assets in the North Slope along with the person's firm transportation capacity contracts in the project. (d) Except for the transfer of a voucher to a producer under AS 43.90.330(b), a person receiving a voucher under AS 43.90.330 based on the person's acquisition of firm transportation capacity in the first binding open season of the project may transfer the voucher only if the transfer is in connection with the permanent assignment by the person of 100 percent of the firm transportation capacity acquired in the first binding open season of the project.
AK Stat § 43.90.460 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.460. Conflicting laws.

Nothing in this chapter shall be construed to repeal or abrogate the administrative, regulatory, or statutory procedures and functions of state and federal law governing the development and oversight of a project.
AK Stat § 43.90.470 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 4. Miscellaneous Provisions.|Sec. 43.90.470. State pipeline employment development.

The commissioner of labor and workforce development shall develop a job training program that will provide training for Alaskans in gas pipeline project management, construction, operations, maintenance, and other gas pipeline-related positions.
AK Stat § 43.90.990 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 90. Alaska Gasline Inducement Act|Article 5. General Provisions.|Sec. 43.90.990. Short title.

This chapter may be cited as the Alaska Gasline Inducement Act.
AK Stat § 43.98.015 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 98. Miscellaneous Provisions|Article 1. Taxation Under P.L. 92-203.|Sec. 43.98.015. Taxation under P.L. 92-203.

(a) The receipt of the original issue of shares of stock in a corporation organized under Alaska law pursuant to 43 U.S.C. 1601 et seq. (Alaska Native Claims Settlement Act) by or on behalf of a Native (as defined in the federal Act) is not subject to any form of state or local taxation.  (b) The receipt of land or an interest in it under the federal Act or of cash in order to equalize the values of property exchanged under 43 U.S.C. 1621(f) or AS 38.50 is not subject to any form of state or local taxation. The basis for computing gain or loss on subsequent sale or other disposition of this land or interest in land for purposes of a state or local tax imposed on or measured by income is the fair value of the land or interest in land at the time of receipt.  (c) A real property interest conveyed under the federal Act, AS 38.50, or AS 38.95.050, including land received in an exchange under § 22(f) of the federal Act or AS 38.50, to a Native individual or corporation incorporated under Alaska law pursuant to the federal Act, which interest is not developed or leased to third parties, is exempt from state and local real property taxes and local assessments until December 18, 1991. However, municipal taxes, local real property taxes, or local assessments may, under the laws of the state, be imposed upon leased or developed real property within the jurisdiction of any governmental unit organized under the laws of the state. Easements, rights-of-way, leaseholds, and similar interests in real property may be taxed in accordance with state or local law. All rents, royalties, profits, and other revenues or proceeds derived from property interests are taxable to the same extent as these revenues or proceeds are taxable when received by a non-native individual or corporation. In § 21(d) of the federal Act, the exemption of real property interests from local real property taxes includes exemption from local assessments and extends to land received in an exchange under § 22(f) of the federal Act or AS 38.50.  (d) Use of the terms “corporate funds” and “dividends”, in § 7(j) and (m) of the federal Act, does not determine whether the money is a dividend, distribution to shareholders, funds which are property, surplus or capital of a regional corporation for the purposes of this title or AS 10.06 or other applicable state law, the provisions of § 8, ch 70, SLA 1972 notwithstanding.
AK Stat § 43.98.025 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 98. Miscellaneous Provisions|Article 2. Tire Fees.|Sec. 43.98.025. Tire fees.

(a) A fee of $2.50 a tire is imposed on the retail sale of new tires for motor vehicles designed for use on a highway. (b) In addition to the fee imposed under (a) of this section, a fee of $5 a tire is imposed on the retail sale in the state on or after July 1, 2004, of tires for motor vehicles designed for use on a highway that are studded with metal studs or spikes weighing more than 1.1 grams each embedded in the periphery of the tire surface and protruding beyond the tread surface of the tire, or on the installation in the state on or after July 1, 2004, for a fee of metal studs or spikes weighing more than 1.1 grams each on a tire for a motor vehicle designed for use on a highway. (c) A seller shall add the amount of the fees imposed by this section to the total price of the tire or service subject to the fees, and the fees shall be stated separately on any sales receipt, invoice, or other record of the sale or other transfer or of the installation of studs. That portion of the total price of the tire or service consisting of the fees imposed by this section is not subject to a sales tax or a use tax imposed by the state or a subdivision of the state. (d) A seller shall collect the fees from the purchaser. A seller shall file a return on a form prescribed by the department and remit the fees collected to the department not later than the last day of the calendar month following the last day of the calendar quarter of the sale or installation. The department may only, on a form required under this subsection, require a seller to provide information on tires subject to the tax under this section. (e) A seller remitting the fees collected under this section to the department in accordance with (d) of this section may retain five percent of the amount collected, not to exceed $600 a quarter, to cover expenses associated with collecting and remitting the fees. (f) The provisions of AS 43.05 and AS 43.10 apply to this section. (g) The fees imposed in this section do not apply to the following tires and services if the purchaser provides the seller with a certificate of use on a form prescribed by the department: (1) tires or services sold to federal, state, or local government agencies for official use; or (2) tires for resale. (h) In this section, (1) “highway” has the meaning given in AS 28.90.990; (2) “motor vehicle” has the meaning given in AS 28.90.990; (3) “seller” means a seller of tires or a person who installs studs on motor vehicle tires for a fee.