# Alaska Stat. § 43.98.100: Taxation of new electricity generation and storage facilities

> Alaska · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.98_S43.98.100

## Section

- **Citation:** Alaska Stat. § 43.98.100
- **Heading:** Taxation of new electricity generation and storage facilities
- **Jurisdiction:** Alaska
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AK Code / Title 43 / Chapter 43.98 / Section 43.98.100

## Text

(a) An electricity generation facility or electricity storage facility that is constructed and placed into service on or after July 1, 2024, is not subject to state and local ad valorem, income, and excise taxes if the electricity generation facility is (1) operated by a public utility or joint action agency established under AS 42.45.310 ; or

(2) operated by an entity other than a public utility and provides power only to a public utility.

(b) In this section, “public utility” has the meaning given in AS 42.05.990 .

## Nearby sections

- [Alaska Stat. § 43.98.015 Taxation under P.L. 92-203.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.98_S43.98.015.md)
- [Alaska Stat. § 43.98.025 Tire fees.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.98_S43.98.025.md)
- [Alaska Stat. § 43.98.035 No tax on real property transfers.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.98_S43.98.035.md)
- [Alaska Stat. § 43.98.100 Taxation of new electricity generation and storage facilities.](https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.98_S43.98.100.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AK_T43_C43.98_S43.98.100. Check the current official text before relying on it. Not legal advice.