txt

HB 59: "An Act repealing the credit for municipal payments against the state levy of tax on oil and gas exploration, production, and pipeline transportation property; repealing the levy of tax by a municipality on oil and gas exploration, production, and pipeline transportation property; and providing for an effective date."

00                              HOUSE BILL NO. 59                                                                          
01 "An Act repealing the credit for municipal payments against the state levy of tax on oil                                
02 and gas exploration, production, and pipeline transportation property; repealing the                                    
03 levy of tax by a municipality on oil and gas exploration, production, and pipeline                                      
04 transportation property; and providing for an effective date."                                                          
05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
06    * Section 1.  AS 14.17.510(a) is amended to read:                                                                
07 (a)  To determine the amount of required local contribution under                                                       
08 AS 14.17.410(b)(2) and to aid the department and the legislature in planning, the                                       
09 Department of Commerce, Community, and Economic Development, in consultation                                            
10 with the assessor for each district in a city or borough, shall determine the full and true                             
11 value of the taxable real and personal property in each district in a city or borough. If                               
12 there is no local assessor or current local assessment for a city or borough school                                     
13 district, then the Department of Commerce, Community, and Economic Development                                          
14 shall make the determination of full and true value guided by AS 29.45.110 and based                                    
01 on a determination of full and true value made by the state assessor at least every two                                 
02 years using the best information available, including on-site inspections made by the                                   
03 state assessor in each of those districts at least once every four years. For purposes of                               
04 this subsection, the full and true value of taxable real and personal property in any area                              
05 detached shall be excluded from the determination of the full and true value of the                                     
06 municipality from which the property was detached for the two years immediately                                         
07 preceding the effective date of the detachment. Also, in making the determination for a                                 
08 municipality that is a school district, or for a city that is within a borough school                                   
09 district, the assessed value of property taxable under AS 43.56 shall be excluded [IF A                                 
10 TAX IS NOT LEVIED UNDER AS 29.45.080 BY THE MUNICIPALITY THAT IS                                                        
11 THE SCHOOL DISTRICT]. The determination of full and true value shall be made by                                         
12 October 1 and sent by certified mail, return receipt requested, on or before that date to                               
13 the president of the school board in each city or borough school district. Duplicate                                    
14 copies shall be sent to the commissioner. The governing body of a city or borough that                                  
15 is a school district may obtain judicial review of the determination. The superior court                                
16 may modify the determination of the Department of Commerce, Community, and                                              
17 Economic Development only upon a finding of abuse of discretion or upon a finding                                       
18       that there is no substantial evidence to support the determination.                                               
19    * Sec. 2.  AS 29.45.030(a) is amended to read:                                                                     
20 (a)  The following property is exempt from general taxation by a                                                    
21       municipality:                                                                                                 
22 (1)  municipal property, including property held by a public corporation                                                
23 of a municipality, state property, property of the University of Alaska, or land that is                                
24 in the trust established by the Alaska Mental Health Enabling Act of 1956, P.L. 84-                                     
25       830, 70 Stat. 709, except that                                                                                    
26 (A)  a private leasehold, contract, or other interest in the                                                            
27 property is taxable to the extent of the interest; however, an interest created by                                      
28 an operating agreement or nonexclusive use agreement between the Alaska                                                 
29 Industrial Development and Export Authority and a user of a shipyard or an                                              
30 integrated transportation and port facility, if the shipyard or integrated                                              
31 transportation and port facility is owned by the authority and initially placed in                                      
01 service before January 1, 1999, is taxable only to the extent of, and for the                                           
02            value associated with, those specific improvements used for lodging purposes;                                
03 (B)  notwithstanding any other provision of law, property                                                               
04 acquired by an agency, corporation, or other entity of the state through                                                
05 foreclosure or deed in lieu of foreclosure and retained as an investment of a                                           
06 state entity is taxable; this subparagraph does not apply to federal land granted                                       
07 to the University of Alaska under AS 14.40.380 or 14.40.390, or to other land                                           
08 granted to the university by the state to replace land that had been granted                                            
09 under AS 14.40.380 or 14.40.390, or to land conveyed by the state to the                                                
10            university under AS 14.40.365;                                                                               
11 (C)  an ownership interest of a municipality in real property                                                           
12 located outside the municipality acquired after December 31, 1990, is taxable                                           
13 by another municipality; however, a borough may not tax an interest in real                                             
14            property located in the borough and owned by a city in that borough;                                         
15 (2)  household furniture and personal effects of members of a                                                           
16       household;                                                                                                        
17 (3)  property used exclusively for nonprofit religious, charitable,                                                     
18       cemetery, hospital, or educational purposes;                                                                      
19 (4)  property of a nonbusiness organization composed entirely of                                                        
20 persons with 90 days or more of active service in the armed forces of the United States                                 
21 whose conditions of service and separation were other than dishonorable, or the                                         
22       property of an auxiliary of that organization;                                                                    
23                 (5)  money on deposit;                                                                                  
24 (6)  the real property of certain residents of the state to the extent and                                              
25       subject to the conditions provided in (e) of this section;                                                        
26                 (7)  real property or an interest in real property that is                                              
27 (A)  exempt from taxation under 43 U.S.C. 1620(d), as                                                                   
28            amended or under 43 U.S.C. 1636(d), as amended; or                                                           
29 (B)  acquired from a municipality in exchange for land that is                                                          
30 exempt from taxation under (A) of this paragraph, and is not developed or                                               
31            made subject to a lease;                                                                                     
01 (8)  property of a political subdivision, agency, corporation, or other                                                 
02 entity of the United States to the extent required by federal law; except that a private                                
03 leasehold, contract, or other interest in the property is taxable to the extent of that                                 
04 interest unless the property is located on a military base or installation and the                                      
05 property interest is created under 10 U.S.C. 2871 - 2885 (Military Housing                                              
06 Privatization Initiative), if the leaseholder enters into an agreement to make a payment                                
07       in lieu of taxes to the political subdivision that has taxing authority;                                          
08 (9)  natural resources in place including coal, ore bodies, mineral                                                     
09 deposits, and other proven and unproven deposits of valuable materials laid down by                                     
10       natural processes, unharvested aquatic plants and animals, and timber;                                            
11                 (10)  property not exempt under (3) of this subsection that                                             
12 (A)  is owned by a private, nonprofit college or university that is                                                     
13 accredited by a regional or national accrediting agency recognized by the                                               
14 Council for Higher Education Accreditation or the United States Department                                              
15            of Education, or both; and                                                                                   
16 (B)  was subject to a private leasehold, contract, or other private                                                     
17 interest on January 1, 2010, except that a holder of a private leasehold,                                               
18 contract, or other interest in the property shall be taxed to the extent of that                                        
19            interest;                                                                                                
20 (11)  taxable property taxable under AS 43.56 and property exempt                                                   
21       from taxation under AS 43.56.020.                                                                             
22    * Sec. 3.  AS 29.45.030(a), as amended by sec. 3, ch. 10, SLA 2010, is amended to read:                          
23 (a)  The following property is exempt from general taxation by a                                                    
24       municipality:                                                                                                 
25 (1)  municipal property, including property held by a public corporation                                                
26 of a municipality, state property, property of the University of Alaska, or land that is                                
27 in the trust established by the Alaska Mental Health Enabling Act of 1956, P.L. 84-                                     
28       830, 70 Stat. 709, except that                                                                                    
29 (A)  a private leasehold, contract, or other interest in the                                                            
30            property is taxable to the extent of the interest;                                                           
31 (B)  notwithstanding any other provision of law, property                                                               
01 acquired by an agency, corporation, or other entity of the state through                                                
02 foreclosure or deed in lieu of foreclosure and retained as an investment of a                                           
03 state entity is taxable; this subparagraph does not apply to federal land granted                                       
04 to the University of Alaska under AS 14.40.380 or 14.40.390, or to other land                                           
05 granted to the university by the state to replace land that had been granted                                            
06 under AS 14.40.380 or 14.40.390, or to land conveyed by the state to the                                                
07            university under AS 14.40.365;                                                                               
08 (C)  an ownership interest of a municipality in real property                                                           
09 located outside the municipality acquired after December 31, 1990, is taxable                                           
10 by another municipality; however, a borough may not tax an interest in real                                             
11            property located in the borough and owned by a city in that borough;                                         
12 (2)  household furniture and personal effects of members of a                                                           
13       household;                                                                                                        
14 (3)  property used exclusively for nonprofit religious, charitable,                                                     
15       cemetery, hospital, or educational purposes;                                                                      
16 (4)  property of a nonbusiness organization composed entirely of                                                        
17 persons with 90 days or more of active service in the armed forces of the United States                                 
18 whose conditions of service and separation were other than dishonorable, or the                                         
19       property of an auxiliary of that organization;                                                                    
20                 (5)  money on deposit;                                                                                  
21 (6)  the real property of certain residents of the state to the extent and                                              
22       subject to the conditions provided in (e) of this section;                                                        
23                 (7)  real property or an interest in real property that is                                              
24 (A)  exempt from taxation under 43 U.S.C. 1620(d), as                                                               
25            amended or under 43 U.S.C. 1636(d), as amended; or                                                       
26 (B)  acquired from a municipality in exchange for land that                                                         
27 is exempt from taxation under (A) of this paragraph, and is not developed                                           
28            or made subject to a lease;                                                                              
29 (8)  property of a political subdivision, agency, corporation, or other                                                 
30 entity of the United States to the extent required by federal law; except that a private                                
31 leasehold, contract, or other interest in the property is taxable to the extent of that                                 
01 interest unless the property is located on a military base or installation and the                                      
02 property interest is created under 10 U.S.C. 2871 - 2885 (Military Housing                                              
03 Privatization Initiative), if [PROVIDED THAT] the leaseholder enters into an                                        
04 agreement to make a payment in lieu of taxes to the political subdivision that has                                      
05       taxing authority;                                                                                                 
06 (9)  natural resources in place including coal, ore bodies, mineral                                                     
07 deposits, and other proven and unproven deposits of valuable materials laid down by                                     
08       natural processes, unharvested aquatic plants and animals, and timber;                                            
09 (10)  property not exempt under (3) of this subsection that is owned by                                                 
10 a private, nonprofit college or university that is accredited by a regional or national                                 
11 accrediting agency recognized by the Council for Higher Education Accreditation or                                      
12 the United States Department of Education, or both, except that a private leasehold,                                    
13 contract, or other interest in the property is taxable to the extent of the private interest;                       
14       and                                                                                                           
15 (11)  taxable property taxable under AS 43.56 and property exempt                                                   
16       from taxation under AS 43.56.020.                                                                             
17    * Sec. 4.  AS 29.45.030(a), as amended by sec. 2, ch. 64, SLA 2018, is amended to read:                            
18 (a)  The following property is exempt from general taxation by a                                                    
19       municipality:                                                                                                 
20 (1)  municipal property, including property held by a public corporation                                                
21 of a municipality, state property, property of the University of Alaska, or land that is                                
22 in the trust established by the Alaska Mental Health Enabling Act of 1956, P.L. 84-                                     
23       830, 70 Stat. 709, except that                                                                                    
24 (A)  a private leasehold, contract, or other interest in the                                                            
25            property is taxable to the extent of the interest;                                                           
26 (B)  notwithstanding any other provision of law, property                                                               
27 acquired by an agency, corporation, or other entity of the state through                                                
28 foreclosure or deed in lieu of foreclosure and retained as an investment of a                                           
29 state entity is taxable; this subparagraph does not apply to federal land granted                                       
30 to the University of Alaska under AS 14.40.380 or 14.40.390, or to other land                                           
31 granted to the university by the state to replace land that had been granted                                            
01            under AS 14.40.380 or 14.40.390, or to land conveyed by the state to the                                     
02            university under AS 14.40.365;                                                                               
03 (C)  an ownership interest of a municipality in real property                                                           
04 located outside the municipality acquired after December 31, 1990, is taxable                                           
05 by another municipality; however, a borough may not tax an interest in real                                             
06            property located in the borough and owned by a city in that borough;                                         
07                 (2)  household furniture and personal effects of members of a                                           
08       household;                                                                                                        
09                 (3)  property used exclusively for nonprofit religious, charitable,                                     
10       cemetery, hospital, or educational purposes;                                                                      
11 (4)  property of a nonbusiness organization composed entirely of                                                        
12 persons with 90 days or more of active service in the armed forces of the United States                                 
13 whose conditions of service and separation were other than dishonorable, or the                                         
14       property of an auxiliary of that organization;                                                                    
15                 (5)  money on deposit;                                                                                  
16 (6)  the real property of certain residents of the state to the extent and                                              
17       subject to the conditions provided in (e) of this section;                                                        
18                 (7)  real property or an interest in real property that is                                              
19 (A)  exempt from taxation under 43 U.S.C. 1620(d), as                                                                   
20            amended or under 43 U.S.C. 1636(d), as amended; or                                                           
21 (B)  acquired from a municipality in exchange for land that is                                                          
22 exempt from taxation under (A) of this paragraph, and is not developed or                                               
23            made subject to a lease;                                                                                     
24 (8)  property of a political subdivision, agency, corporation, or other                                                 
25 entity of the United States to the extent required by federal law; except that a private                                
26 leasehold, contract, or other interest in the property is taxable to the extent of that                                 
27 interest unless the property is located on a military base or installation and the                                      
28 property interest is created under 10 U.S.C. 2871 - 2885 (Military Housing                                              
29 Privatization Initiative), if the leaseholder enters into an agreement to make a payment                                
30       in lieu of taxes to the political subdivision that has taxing authority;                                          
31 (9)  natural resources in place including coal, ore bodies, mineral                                                     
01       deposits, and other proven and unproven deposits of valuable materials laid down by                               
02       natural processes, unharvested aquatic plants and animals, and timber;                                            
03                 (10)  property not exempt under (3) of this subsection that                                             
04 (A)  is owned by a private, nonprofit college or university that is                                                     
05 accredited by a regional or national accrediting agency recognized by the                                               
06 Council for Higher Education Accreditation or the United States Department                                              
07            of Education, or both; and                                                                                   
08                      (B)  was subject to a private leasehold, contract, or other private                                
09            interest on January 1, 2010, except that a holder of a private leasehold,                                    
10 contract, or other interest in the property shall be taxed to the extent of that                                        
11            interest;                                                                                                
12 (11)  taxable property taxable under AS 43.56 and property exempt                                                   
13       from taxation under AS 43.56.020.                                                                           
14    * Sec. 5.  AS 29.45.560 is amended to read:                                                                        
15 Sec. 29.45.560. Cities inside boroughs. Home rule and first class cities inside                                       
16 boroughs may levy a property tax. A property tax, if levied, is subject to AS 29.45.010                                 
17 - 29.45.050, [29.45.090 - 29.45.100,] 29.45.250, 29.45.400 - 29.45.440 and 29.45.460                                    
18 - 29.45.500. The council shall by June 15 of each year present to the assembly a                                        
19 statement of the city's rate of levy unless a different date is agreed upon by the                                      
20       borough and city.                                                                                                 
21    * Sec. 6.  AS 31.25.260(a) is amended to read:                                                                     
22 (a)  The exercise of the powers granted by this chapter is, in all respects, for                                        
23 the benefit of the people of the state, for their well-being and prosperity, and for the                                
24 improvement of their social and economic conditions, and the corporation is not                                         
25 required to pay a tax or assessment on any property owned by the corporation under                                      
26 the provisions of this chapter or on the income from it, including state taxes levied or                                
27 authorized under AS 43.56.010(a) [AND MUNICIPAL TAXES UNDER                                                             
28       AS 43.56.010(b)] as provided in AS 43.56.020.                                                                     
29    * Sec. 7.  AS 43.56.020(a) is amended to read:                                                                     
30 (a)  The following are exempt from local taxes levied or authorized under                                               
31       AS 29.45 [AS 43.56.010(b)]:                                                                                   
01                 (1)  property rights attached to or inherent in the right to explore for or                             
02       produce oil or gas;                                                                                               
03                 (2)  oil or gas leases or properties, whether producing or not;                                         
04                 (3)  oil or gas in place;                                                                               
05                 (4)  oil or gas produced or extracted in the state;                                                     
06                 (5)  the value of intangible drilling expenses and exploration expenses;                                
07                 (6)  an interest in property described in AS 43.55.017(a).                                              
08    * Sec. 8.  AS 43.56.020(d) is amended to read:                                                                     
09            (d)  Taxable property of a natural gas pipeline project owned or financed by                                 
10 the Alaska Gasline Development Corporation or a joint venture, partnership, or other                                    
11 entity that includes the Alaska Gasline Development Corporation is exempt from state                                    
12 taxes levied or authorized under AS 43.56.010(a) [AND MUNICIPAL TAXES                                                   
13 LEVIED OR AUTHORIZED UNDER AS 43.56.010(b)] before the commencement                                                     
14 of commercial operations of that natural gas pipeline project. In this subsection,                                      
15 ‚Äúcommencement of commercial operations‚ÄĚ means the first flow of natural gas in the                                      
16       project that generates revenue to the owners of the natural gas pipeline project.                                 
17    * Sec. 9.  AS 43.56.030 is amended to read:                                                                        
18 Sec. 43.56.030. In place of other taxes. Except for those taxes imposed under                                         
19 AS 43.55, the taxes levied or authorized under AS 43.56.010(a) [AS 43.56.010(b)] are                                
20       in place of                                                                                                     
21 (1)  all [OTHER] ad valorem taxes or other taxes imposed by a                                                           
22 municipality on property subject to tax under this chapter or exempted from taxation                                    
23       by AS 43.56.020; and                                                                                              
24 (2)  all [OTHER] taxes imposed by a municipality on or with respect to                                                  
25 the property subject to tax under this chapter or exempted from taxation by                                             
26       AS 43.56.020, including, but not limited to,                                                                      
27 (A)  taxes on the retail sale or use of the property except for the                                                     
28            retail sales tax on the first $1,000 of each sale;                                                           
29                      (B)  taxes on the sale or use of gas or unrefined oil;                                             
30 (C)  taxes on the sale or use of services used in or associated                                                         
31 with the property or in its maintenance or operation except for the sales tax on                                        
01            the first $1,000 of each sale;                                                                               
02                      (D)  taxes on or measured by gross or net income from the                                          
03            property, including income from the exploration for, production of, or pipeline                              
04            transportation of gas or unrefined oil or property; and                                                      
05                      (E)  any license, excise, fee, charge or other tax on or pertaining                                
06            to the property or services.                                                                                 
07    * Sec. 10.  AS 43.56.110 is amended to read:                                                                       
08            Sec. 43.56.110. Appeal to the department. (a)  An owner of taxable property                                
09       [OR A MUNICIPALITY] receiving an assessment notice may object to the                                              
10 assessment by advising the department in writing of the objections to the assessment                                    
11       within 20 days of the effective date of the notice.                                                             
12 (b)  The department shall provide by regulation for notices of appeals to                                               
13       interested persons [AND MUNICIPALITIES].                                                                          
14 (c)  Following an objection the department may adjust the assessment and the                                            
15 assessment roll. An adjustment based on an objection from an owner of taxable                                           
16 property [OR A MUNICIPALITY] shall be made within 30 days of the effective date                                         
17       of the notice of assessment.                                                                                      
18    * Sec. 11.  AS 43.56.120 is amended to read:                                                                       
19 Sec. 43.56.120. Appeal to the board. (a) After a ruling by the department on                                          
20 an appeal made under AS 43.56.110, the owner [OR A MUNICIPALITY] may further                                            
21 appeal to the board. The appeal must be filed in writing within 50 days of the effective                                
22       date of the notice of assessment.                                                                               
23 (b)  The board shall provide by regulation for notices of appeals to interested                                         
24       persons [AND MUNICIPALITIES].                                                                                     
25    * Sec. 12.  AS 43.56.130(c) is amended to read:                                                                    
26 (c)  The board shall provide by regulation for notices of hearings to interested                                        
27       persons [AND MUNICIPALITIES].                                                                                     
28    * Sec. 13.  AS 43.56.130(i) is amended to read:                                                                    
29 (i)  An owner [OR MUNICIPALITY] may appeal the board's action to the                                                
30 superior court as provided by the rules of court applicable to appeals from final                                   
31 decisions of administrative agencies [FOR, AND IS ENTITLED TO, TRIAL DE                                             
01       NOVO OF THE BOARD'S ACTION].                                                                                      
02    * Sec. 14.  AS 29.45.080, 29.45.090, 29.45.100; AS 43.56.010(b), 43.56.010(c),                                     
03 43.56.010(d), 43.56.060(a), 43.56.060(g), and 43.56.100(b) are repealed.                                                
04    * Sec. 15. The uncodified law of the State of Alaska is amended by adding a new section to                         
05 read:                                                                                                                   
06 TRANSITION: LOCAL CONTRIBUTION FOR PUBLIC SCHOOL FUNDING                                                                
07 FOR FISCAL YEARS 2020 AND 2021. The assessed value of property taxable under                                            
08 AS 43.56 shall be removed from the full and true value of taxable real and personal property                            
09 in a district as of January 1 of the second preceding fiscal year for the required local                                
10 contribution and additional local contribution described in AS 14.17.410(b)(2) and (c)(1) for                           
11 the purposes of public school funding under AS 14.17.410 for fiscal years 2020 and 2021.                                
12    * Sec. 16.  The uncodified law of the State of Alaska is amended by adding a new section to                        
13 read:                                                                                                                   
14 TRANSITION: LEVY, REFUND, LIMITATIONS, AND APPEALS FOR ANNUAL                                                           
15 TAX FOR 2019. (a) Notwithstanding the amendment to AS 29.45.030(a) by sec. 2 of this                                    
16 Act, the amendment to AS 31.25.260(a) by sec. 6 of this Act, the amendment to                                           
17 AS 43.56.020(a) by sec. 7 of this Act, the amendment to AS 43.56.020(d) by sec. 8 of this                               
18 Act, the amendment to AS 43.56.030 by sec. 9 of this Act, and the repeals of AS 29.45.080,                              
19 AS 43.56.010(b), 43.56.060(a), 43.56.060(g), and 43.56.100(b) by sec. 14 of this Act,                                   
20 effective July 1, 2019, by sec. 22 of this Act, a municipality may levy, collect, and enforce a                         
21 tax under AS 29.45.080 and AS 43.56.010(b) for the annual tax in 2019 as those statutes and                             
22 other applicable statutes amended or repealed by this Act read the day before the effective                             
23 date of secs. 2, 6, 7 - 9, and 14 of this Act.                                                                          
24 (b)  Notwithstanding the repeal of AS 43.56.010(d) by sec. 14 of this Act, effective                                    
25 July 1, 2019, by sec. 22 of this Act, for the annual tax in 2019, a taxpayer may apply to the                           
26 Department of Revenue for a refund under AS 43.56.010(d) as that statute read the day before                            
27 the repeal of AS 43.56.010(d) by sec. 14 of this Act for a tax not paid to a municipality until                         
28 after June 30, 2019.                                                                                                    
29 (c)  Notwithstanding the amendment to AS 29.45.560 by sec. 5 of this Act and the                                        
30 repeals of AS 29.45.080, 29.45.090, 29.45.100, and AS 43.56.010(c) by sec. 14 of this Act,                              
31 effective July 1, 2019, by sec. 22 of this Act, for the annual tax in 2019, the limitations in                          
01 AS 43.56.010(c) and AS 29.45.080 continue to apply as those statutes and other applicable                               
02 statutes amended or repealed by this Act read the day before the effective date of secs. 5 and                          
03 14 of this Act.                                                                                                         
04 (d)  Notwithstanding the amendment to AS 43.56.110 by sec. 10 of this Act, the                                          
05 amendment to AS 43.56.120 by sec. 11 of this Act, the amendment to AS 43.56.130(c) by sec.                              
06 12 of this Act, and the amendment to AS 43.56.130(i) by sec. 13 of this Act, effective July 1,                          
07 2019, by sec. 22 of this Act, for the annual tax in 2019, a municipality may appeal an                                  
08 assessment for 2019 as provided under AS 43.56.110, 43.56.120, 43.56.130(c), and                                        
09 43.56.130(i) as those statutes read the day before the effective date of secs. 10 - 13 of this Act.                     
10 (e)  This Act applies to oil and gas exploration, production, and pipeline transportation                               
11 property assessed after December 31, 2019.                                                                              
12    * Sec. 17.  The uncodified law of the State of Alaska is amended by adding a new section to                        
13 read:                                                                                                                   
14 TRANSITION: REGULATIONS. The Department of Revenue may adopt regulations                                                
15 necessary to implement the changes made by this Act. The regulations take effect under                                  
16 AS 44.62 (Administrative Procedure Act), but not before the effective date of the law                                   
17 implemented by the regulation.                                                                                          
18    * Sec. 18.  The uncodified law of the State of Alaska is amended by adding a new section to                        
19 read:                                                                                                                   
20 TRANSITION: RETROACTIVITY OF REGULATIONS. Notwithstanding any                                                           
21 contrary provision of AS 44.62.240, if the Department of Revenue expressly designates in a                              
22 regulation that the regulation applies retroactively, a regulation adopted by the Department of                         
23 Revenue to implement, interpret, make specific, or otherwise carry out this Act may apply                               
24 retroactively to the effective date of the law implemented by the regulation.                                           
25    * Sec. 19.  Section 17 of this Act takes effect immediately under AS 01.10.070(c).                                 
26    * Sec. 20.  Section 4 of this Act takes effect on the effective date of sec. 2, ch. 64, SLA                        
27 2018.                                                                                                                   
28    * Sec. 21.  Section 3 of this Act takes effect on the effective date of sec. 3, ch. 10, SLA                        
29 2010.                                                                                                                   
30    * Sec. 22.  Except as provided in secs. 19 - 21 of this Act, this Act takes effect July 1, 2019.