No tax may be levied and collected upon the net income of resident or nonresident individuals by a general law city or by a home rule city or any other political subdivision of the state.
AS 43.20.290
Exclusive state authority
Known as the Alaska Net Income Tax Act
The act spans §§ 43–43 (65 sections).
Official source: Alaska State Legislature. Reproduced from public-domain Alaska statutes; confirm against the official source for the current text. Not legal advice.