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Motor vehicles shall be subject to the Matanuska-Susitna Borough motor vehicle registration tax, pursuant to MSB 3.15.035(B), levied and collected by the state in accordance with AS 28.10.431. As provided by AS 28.10.431(f), revenue received by the Matanuska-Susitna Borough shall be allocated to the city. (Prior code § 6.04.090)