(a) In AS 45.88.010
- 45.88.090, "alternative energy system"


(1) means a source of thermal, mechanical or electrical energy which is not dependent on oil or gas or a nuclear fuel for the supply of energy for space heating and cooling, refrigeration and cold storage, electrical power, mechanical power, or the heating of water;


(2) includes


(A) an alternative energy property as defined by 26 U.S.C. 48(a)(3)(A) (Sec. 301, P.L. 95-618, Internal Revenue Code);


(B) a method of architectural design and construction which provides for the collection, storage, and use of direct radiation from the sun;


(C) a woodstove with a catalytic converter or a catalytic converter for a wood stove; and


(D) a steam, hot water, or ducted hot air central heating system that uses wood or coal for fuel;


(3) does not include


(A) a stove that uses only wood, coal, or oil for fuel; or


(B) a fireplace or fireplace insert.


(b) [Renumbered as AS 45.88.010
(d)].