Alaska § 44.88.799 - Definitions.
Full text of Alaska Alaska Statutes § 44.88.799 — Definitions., with citation guidance and answers to common questions.
§ 44.88.799. Definitions.
In AS 44.88.700 — 44.88.799, (1) “federal new markets tax credit program” means the program administered by the Community Development Financial Institutions Fund that arises out of 26 U.S.C. 45D (Internal Revenue Code) and related regulations;
(2) “new markets tax credit” means tax credits that arise out of 26 U.S.C. 45D (Internal Revenue Code) and related regulations;
(3) “new markets tax credit assistance leveraged loan” and “leveraged loan” mean a loan made into an investment entity, the proceeds of which, together with other funds, including tax credit equity, are invested as a qualified equity investment in a qualified community development entity that will use the funds to finance a project for which the entity allocates new markets tax credits;
(4) “qualified community development entity” has the meaning given in 26 U.S.C. 45D(c) (Internal Revenue Code) and related regulations;
(5) “qualified equity investment” means an equity investment in a qualified community development entity that satisfies the conditions described in 26 U.S.C. 45D(b) (Internal Revenue Code) and related regulations.
Article 10. Arctic Infrastructure Development.
Frequently Asked Questions About Alaska § 44.88.799
What does Alaska Statutes § 44.88.799 cover?
Section 44.88.799 ("Definitions.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 44.88.799?
A common citation format is "Alaska Statutes § 44.88.799" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 44.88.799 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.