Alaska Statutes Title 43, Chapter 43.40 - Motor Fuel Tax

• 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...
• Sec. 43.40.007 Use of Revenue Derived From the Refined Fuel Surcharge.
  The legislature may appropriate the annual estimated balance of the surcharge levied under AS 43.40.005 to the oil and hazardous substance release prevention account...
• Sec. 43.40.010 Tax on Transfers or Consumption of Motor Fuel and Expenditure of Proceeds.
  (a) In addition to the surcharge levied under AS 43.40.005 , there is levied a tax of eight cents a gallon on all motor...
• Sec. 43.40.013 Collection of the Refined Fuel Surcharge and the Motor Fuel Tax.
  Every dealer who sells or otherwise transfers refined or motor fuel in the state shall collect the surcharge and tax required in this chapter...
• Sec. 43.40.015 Exemption From Collection of Tax.
  (a) A dealer who has a reasonable belief at the time of sale or transfer that fuel that is sold or transferred is not...
• Sec. 43.40.020 Penalty for Violation. [Repealed, Sec. 46 Ch 113 Sla 1980. for Criminal Penalties, See As 43.05.290 ].
  
  Repealed or Renumbered
• Sec. 43.40.025 Handling of Tax in Sales or Transfers of Motor Fuel in Certain Credit Transactions. [Repealed, Sec. 3 Ch 82 Sla 1998, Effective July 1, 2008].
  Repealed or Renumbered
• Sec. 43.40.030 Refund of the Motor Fuel Tax for Nonhighway Use.
  (a) Except as specified in AS 43.40.010 (j), a person who uses motor fuel to operate an internal combustion engine is entitled to a...
• Sec. 43.40.035 Other Refunds and Credits.
  (a) A person who resells fuel on which a surcharge under AS 43.40.005 or the tax under AS 43.40.010 (a) or (b) was previously...
• Sec. 43.40.040 Applications and Permits for Refund. [Repealed, Sec. 45 Ch 113 Sla 1980. for Current Law, See As 43.40.050 (A)].
  
  Repealed or Renumbered
• Sec. 43.40.050 Refund Claim by Affidavit or Other Documentation.
  (a) A person who claims a refund under AS 43.40.030 shall present the claim for the refund to the commissioner by affidavit upon a...
• Sec. 43.40.060 Separate Invoices.
  The department may require the issuance of separate invoices for refined or motor fuel sold, distributed, or transferred when the invoices will be the...
• Sec. 43.40.070 Refund Warrants.
  (a) Upon approval of a refund claim of the motor fuel tax by the department, a disbursement shall be made from the highway fuel...
• Sec. 43.40.080 Examination of Books and Records.
  (a) To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books...
• Sec. 43.40.085 Preservation of Books and Records.
  Dealers and users shall preserve for three years all books and records pertaining to sales, transfers, and uses of refined or motor fuel that...
• Sec. 43.40.090 Criminal Violation. [Repealed, Sec. 46 Ch 113 Sla 1980].
  Repealed or Renumbered
• Sec. 43.40.092 Disallowance of Exemption From Motor Fuel Tax for Certain Fuel Sold for Use in Jet Propulsion Aircraft Operating in Flights that Continue From Foreign Countries.
  (a) The provisions of this section apply to disallow the exemption from the motor fuel tax for motor fuel sold for use by a...
• Sec. 43.40.094 Qualified Dealer License.
  (a) A dealer is eligible for a qualified dealer license if the dealer sells at least 50 percent of fuel acquired to unrelated persons...
• Sec. 43.40.100 Definitions.
  In this chapter,(1) "dealer" means a person who sells or otherwise transfers in this state refined or motor fuel on which the surcharge or...
• Sec. 43.40.110 - 43.40.120. Additional Tax Levy on Transfers or Consumption of Motor Fuel. [Repealed, Sec. 8 Ch 158 Sla 1970].
  Repealed or Renumbered

Last modified: November 15, 2016