Section 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 for any combination of the following purposes:
        (1) resale;
        (2) use in heating private or commercial buildings or facilities;
        (3) use in jet propulsion aircraft;
        (4) motor fuel.
   (b) A person applying for a qualified dealer license must use a form or format prescribed by the department. At the time of application, the applicant must provide an estimate of the average number of gallons of fuel subject to surcharge or tax each month during a calendar year, and state the estimated amount of surcharge and tax on those gallons. A license issued under this section is not transferable.
   (c) The department may not issue or renew a qualified dealer license if
        (1) the department finds that the applicant or qualified dealer has withheld information required in the application or that the information submitted in the application is false or misleading;
        (2) the applicant, or a responsible person of a business organization that is applying for the license, has been convicted within the last 10 years, in this state or in any other taxing jurisdiction, of crimes involving a fuel surcharge or tax;
        (3) the qualified dealer fails to comply with a requirement of this chapter;
        (4) the qualified dealer has failed to pay in full the surcharge, taxes, interest, and penalties levied under AS 43.05 or this chapter.
   (d) The department may
        (1) issue only one qualified dealer license to each person;
        (2) put additional limitations on the applicant or holder of a qualified dealer license.
   (e) A license issued under this section expires on June 30 following the date of issue. Before a license issued under this section expires, the licensee may apply to renew the license, on a form or in a format prescribed by the department, for one year after the expiration date of the license.
   (f) If the department determines a qualified dealer license may not be issued or renewed under this section, the department shall mail or electronically deliver a notice of license denial or nonrenewal to the person whose license was denied or not renewed. The person may appeal a notice of license denial or nonrenewal not later than 10 days after the date the notice was mailed or electronically delivered.
   (g) The department may, at the time an applicant applies for a qualified dealer license, require the applicant to file a bond or other security with the department in an amount equal to twice the estimated surcharge and tax due to the department in one month, or $5,000, whichever is greater.
   (h) The department may adopt regulations to implement this section, including regulations relating to the revocation of a license.

Notes

History

(Sec. 19 ch 37 SLA 2015)