Section 15.52.091. Applicability to contracts executed before January 1, 2004.

A tax imposed under AS 43.52.010 - 43.52.099 applies to a lease or rental contract executed before January 1, 2004, but only to the fees and costs applicable to the portion of the lease or rental period that occurs after December 31, 2003.  

Authorities

43.05.080;43.52.080;44.62.125;43.52;43.52.200

Notes

Authority

AS 43.05.080 AS 43.52.080 Editor's note: Before Register 182 (July 2007), 15 AAC 52.091 was located at 15 AAC 52.910. The regulations attorney relocated 15 AAC 52.910 to 15 AAC 52.091, reflecting the adoption of 15 AAC 52.210 - 15 AAC 52.295, effective 5/3/2007, Register 182. The regulations attorney also made a technical revision under AS 44.62.125(b)(6), reflecting changes by the revisor of statutes to the section numbering in AS 43.52, in response to the addition of AS 43.52.200 - 43.52.295 by 2006 Primary Election Ballot Measure No. 2. The history note for 15 AAC 52.091 includes the history of that section before Register 182 (July 2007).

History

Eff. 1/8/2004, Register 169

References

15.52.091;15.52.910;15.52.210;15.52.295