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ALASKA STATUTES AND CODES
Sec. 29.35.170. - Assessment and collection of taxes.
(a) A borough shall assess and collect property, sales, and use taxes that are levied in its boundaries, subject to AS 29.45.
(b) Taxes levied by a city shall be collected by a borough and returned in full to the levying city. This subsection applies to home rule and general law municipalities.
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