or persons other than the individual duly holding such
registration card, or his or her spouse.
(c)ꢀNo person who has not duly applied for or received such a
registration card may use it to obtain such tax exemption;
provided, however, in the case of an individual who is eligible
for an exemption under this section, is otherwise authorized to
receive a registration card under this section, and who is
physically or mentally unable to use said card, a special card
authorizing another person to use the special card for the
benefit of the individual who is physically or mentally unable
to use the card may be issued.
A card issued under this subsection may be issued to either:
(1)ꢀAn individual specifically authorized to make purchases on
behalf of the eligible individual and who certifies on a form
designated by the finance director that any purchases under the
special authorization shall be only for the use of the eligible
individual or their spouse; or
(2)ꢀA governmental or nonprofit agency which, as part of their
services to seniors or 100% disabled veterans, regularly
provides such service to seniors or 100% disabled veterans who
are physically or mentally unable to make purchases for
themselves.
In the case of a governmental or nonprofit agency, such cards
shall be issued in the agency name; shall bear distinguishing
markings; and any employee authorized to use such card shall
certify on a form designated by the finance director that any
purchases under the special authorization shall be only for the
use of an eligible individual or their spouse. Governmental or
nonprofit agencies will accept full responsibility for the
safekeeping of such cards and maintain an appropriate
accountability of the use of each card. When making purchases
using the authorization, the employee shall keep a log of the
purchase, the amount, and the party for whom the purchase
was made. The log shall be retained for at least three years by
the agency, and shall be subject to audit by the borough.
(d)ꢀFor the purposes of this section “resident of the State of
Alaska” means an individual who is physically present in the
state with the intent to remain in the state indefinitely and to
make a home in the state. An individual demonstrates the