Alaska Statutes Sec. 43.40.005 - Refined Fuel Surcharge Levied

(a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state.

(b) The following refined fuels are exempt from the surcharge imposed under this section:

(1) fuel sold to a federal or state government agency for official use;

(2) fuel refined and used outside the United States;

(3) liquefied petroleum gas;

(4) aviation fuel;

(5) fuel sold or transferred between qualified dealers.

Section: 43.40.005  43.40.007  43.40.010  43.40.013  43.40.015  43.40.020  43.40.025  43.40.030  43.40.035  43.40.040  43.40.050  43.40.060  43.40.070  43.40.080  43.40.085  Next

Last modified: November 15, 2016