Section 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.

Authorities

43.40.007;43.40.010;43.40.035;43.40.100

Notes

References

AS 43.40.007 Use of revenue derived from the refined fuel surcharge.
AS 43.40.010 Tax on transfers or consumption of motor fuel and expenditure of proceeds.
AS 43.40.035 Other refunds and credits.
AS 43.40.100 Definitions.

History

(Sec. 2 ch 37 SLA 2015)