2019 Alaska Statutes
Title 47. Welfare, Social Services, and Institutions
Chapter 45. Older Alaskans and Long-term Care Facility Residents
Article 1. Alaska Longevity Bonus.
Sec. 47.45.120. Exemption from state and local taxation and from debt collection.
(a) Bonuses received under AS 47.45.010 - 47.45.160 are exempt from all state and political subdivision taxes except sales and use taxes. A bonus received under AS 47.45.010 - 47.45.160 is not exempt from a federal tax requirement.
(b) Bonuses received under AS 47.45.010 - 47.45.160 are exempt from levy to enforce the collection of a debt as provided in AS 09.38 (Alaska Exemptions Act).