Section 3 AAC 188.990 - Definitions(a) In AS 44.33.236, (1) "Alaska musician" means a resident of the state who is a musician;(2) "fees" means amounts charged by the United States, the state, or a municipality for use or access;(3) "leasing of vehicles" means rentals and leases of vehicles registered in the state.(b) In AS 44.33.236 and this chapter, (1) "real property" means land and things permanently attached to the land; "real property" includes trees already attached to the land, buildings, and stationary mobile homes already attached to the land;(2) "tangible property" or "tangible personal property" means personal property that can be seen or touched; "tangible property" or "tangible personal property" does not include real property.(c) In AS 44.33.231-44.33.239 and this chapter, (1) "Alaska resident" or "resident" means an individual who meets the residency requirements of AS 01.10.055;(2) "services" means work performed as an occupation or business by an Alaska business;(3) "television" means an electronic system of transmitting transient images of fixed or moving objects together with sound over a wire or through space, including over the Internet and via satellite, by apparatus that converts light and sound into electrical waves and reconverts them into visible light rays and audible sound.(d) In this chapter, (1) "Alaska business" has the meaning given in AS 44.33.239;(2) "film office" has the meaning given in AS 44.33.239;(3) "rural area" has the meaning given in AS 44.33.239.Eff. 6/18/2009, Register 190Authority:AS 44.33.231
AS 44.33.232
AS 44.33.233
AS 44.33.236
AS 44.33.238