Section 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 motor fuel tax refund of six cents a gallon if
        (1) the tax on the motor fuel has been paid;
        (2) the motor fuel is not aviation fuel, or motor fuel used in or on watercraft; and
        (3) the internal combustion engine is not used in or in conjunction with a motor vehicle licensed to be operated on public ways.
   (b) The entire amount of the motor fuel tax levied by this chapter shall be refunded to the purchaser on that part of the motor fuel used in a foreign country on which the tax has been paid when the fuel is sold and delivered in the state for non-highway use in a foreign country.
   (c) The department shall establish the necessary regulations and prescribe the appropriate forms to prove that, for purposes of the motor fuel tax, the motor fuel is taken to and used in foreign countries.
   (d) If a person obtains motor fuel on which the motor fuel tax levied by this chapter has been paid and the motor fuel is exempt from the motor fuel tax, the person is entitled to a refund of the motor fuel tax paid.

Authorities

43.40.050

Notes

Recent Bills that will modify this

HB 158 REFINED FUEL SURCHARGE;MOTOR FUEL TAX
HB 249 ELECTRONIC TAX RETURNS & MOTOR FUEL TAX
HB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
HB4003 MOTOR FUEL TAX
HB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB 86 REFINED FUEL SURCHARGE; MOTOR FUEL TAX
SB 132 ELECTRONIC TAX RETURNS & MOTOR FUEL TAX
SB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES

Implemented As

15 AAC 40.510
15 AAC 40.900

References

15 AAC 40.300
AS 43.40.050 Refund claim by affidavit or other documentation.

History

(Sec. 2 ch 47 SLA 1955; am Sec. 3 ch 27 SLA 1957; am Sec. 2 ch 136 SLA 1961; am Sec. 4 ch 158 SLA 1970; am Sec. 3 ch 124 SLA 1971; am Sec. 4 ch 125 SLA 1971; am Sec. 4 ch 116 SLA 1977; am Sec. 35, 36 ch 113 SLA 1980; am Sec. 5 ch 82 SLA 1982; am Sec. 9 ch 37 SLA 2015)