Republican vice presidential nominee Sarah Palin and her husband, Todd, have assets worth up to $2.1 million, and they paid $24,738 in 2007 income taxes on total income of $166,495, which came from her salary as governor of Alaska and money he earned as an oil worker, fisherman and snowmachine racer, documents released by her campaign yesterday show.

The tax returns indicated that Palin paid no taxes on $16,951 in state payments she received as meal and incidental expenses when she stayed at her home in Wasilla instead of at the governor's mansion in Juneau.

Alaska's director of finance has already declared that the state does not consider these $60-a-day payments taxable. Accounting experts and some tax courts have differed on the question of whether such compensation is tax-exempt. Yesterday, the McCain campaign issued a legal opinion from Washington lawyer Roger M. Olsen supporting the state's view that the payments are not taxable.

Palin stayed in her Wasilla home 312 nights, or 54 percent of the time, when she claimed reimbursements from Dec. 4, 2006, through June 30, 2008. Although her staff has said most of her work as governor is performed in Anchorage, 45 miles from Wasilla, Finance Director Kim Garnero said the state capital in Juneau is considered her duty station, making her eligible for the non-taxable meal and expense payments.