Alaska Administrative Code

Notes 15 AAC 35.030 Eff. 5/28/83, Register 86; repealed 1/1/2002, Register 160

Notes 15 AAC 35.040 Eff. 5/28/83, Register 86; repealed 1/1/2002, Register 160

Notes 15 AAC 35.050 Eff. 5/28/83, Register 86; repealed 1/1/2002, Register 160

Notes 15 AAC 35.060

Notes 15 AAC 35.100 Eff. 5/28/83, Register 86; repealed 1/1/2002, Register 160

Notes 15 AAC 40.010 Eff. 7/19/82, Register 83; am 8/12/84, Register 91; repealed 4/1/2001, Register 157

Notes 15 AAC 40.020 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 1/19/86, Register 97; repealed 4/1/2001, Register 157

Notes 15 AAC 40.030 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 1/19/86, Register 97; am 3/9/90, Register 113; repealed 4/1/2001, Register 157

Notes 15 AAC 40.040 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 1/19/86, Register 97; repealed 4/1/2001, Register 157

Notes 15 AAC 40.045 Eff. 1/22/89, Register 109; repealed 4/1/2001, Register 157

Notes 15 AAC 40.050 Eff. 7/19/82, Register 83; am 1/22/89, Register 109; repealed 4/1/2001, Register 157

Notes 15 AAC 40.055 Eff. 1/22/89, Register 109; repealed 4/1/2001, Register 157

Notes 15 AAC 40.060 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; repealed 4/1/2001, Register 157

Notes 15 AAC 40.070 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; repealed 4/1/2001, Register 157

Notes 15 AAC 40.100 Eff. 4/8/82, Register 82; am 8/1/82, Register 83; am 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 1/19/86, Register 97; repealed 4/1/2001, Register 157

Notes 15 AAC 40.110 Repealed 11/14/82.

Notes 15 AAC 40.200 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; am 1/19/86, Register 97; repealed 4/1/2001, Register 157

Notes 15 AAC 40.210 Eff. 7/19/82, Register 83; am 8/12/84, Register 91; am 1/19/86, Register 97; repealed 4/1/2001, Register 157

Notes 15 AAC 40.220 Eff. 7/19/82, Register 83; repealed 4/1/2001, Register 157

Notes 15 AAC 40.230 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; am 1/19/86, Register 97; repealed 4/1/2001, Register 157

(a) The motor fuel tax is imposed under AS 43.40 at the earlier of (1) the sale or transfer of motor fuel in the state; or (2) the use of motor fuel in the state. (b) A sale or transfer of fuel is a taxable event, unless (1) to a person who uses fuel that is exempt under 15 AAC 4…

(a) Except as provided in (b) of this section, fuel meeting the following requirements is exempt from tax under AS 43.40: (1) fuel that is specifically excluded under AS 43.40.100(2)(A) - (L); (2) fuel withdrawn from a foreign trade zone or bonded warehouse to the extent that an …

(a) Except as provided in (b) of this section, fuel transferred to a common storage tank is taxable at the time of sale or transfer at the highest rate that applies to any of the fuel transferred into the tank. (b) A person operating jet propulsion aircraft in both foreign and do…

(a) A dealer or reseller must obtain a certificate of use in each calendar year from the person intending to use the fuel at the time of the first sale or transfer of fuel that is exempt from taxation under AS 43.40. A certificate of use must be a form prescribed by the departmen…

The lower tax rate provided for in AS 43.40.010(a)(4)(A) or (b)(4)(A) on gasohol applies during the (1) control period specified in 18 AAC 53.010, except that the lower tax rate does not apply on March 1; and (2) five days before the first day of the control period, as specified …

(a) Each person subject to AS 43.40.010(c) shall file the tax return, under penalty of unsworn falsification, on a form or in a format prescribed by the department. Each person shall file a separate tax return for gasoline, diesel, aviation fuel, and gasohol. (b) Each person fili…

A claim by a reseller for refund or credit on sales or transfers under AS 43.40.035 must be made on a form prescribed by the department, and must include original invoices issued to the reseller, copies of invoices issued by the reseller, and copies of each certificate of use req…

(a) If a person obtains motor fuel on which the tax levied by AS 43.40.010 has been paid and uses the fuel in a manner that would have made the fuel subject to a lower tax than was paid, or exempt from tax under AS 43.40.100(2), the person may apply to the department for a refund…

Notes 15 AAC 40.600 Eff. 4/1/2001, Register 157; am 10/16/2013, Register 208; repealed 7/8/2020, Register 235, October 2020

(a) A person applying for a qualified dealer license must file a bond with the department in an amount equal to twice the estimated average monthly tax or $5,000, whichever is greater. A person applying to renew a qualified dealer license must file either a new bond or a bond con…

Except if under appeal, the department will make demand on a bond or other security if a licensee fails to pay an amount due under AS 43.05, AS 43.40, or this chapter to the department, including taxes, interest, or penalties, within the time required by law. Notes 15 AAC 40.615 …

(a) The department may revoke a qualified dealer license if (1) the licensee fails to comply with a requirement of AS 43.40 or this chapter; (2) the licensee is not currently engaged in the activities specified in AS 43.40.100(3); (3) the licensee, or a responsible person of a li…

Each dealer, reseller, and user must keep records to make a complete accounting for the information required on the tax return or claim for a refund under AS 43.40, including fuel purchases, transfers, and use. The records must include an accounting for inventories of fuel on the…

As used in AS 43.40 and this chapter, unless the context requires otherwise, (1) "aviation fuel" means fuel used in an aircraft; (2) "charitable institution" means a person described in 26 U.S.C. 501(c)(3) (Internal Revenue Code sec. 501(c)(3)) and exempt from income taxation und…

(a) A person engaged in a cigarette business in the state shall file an application for a license on a form provided by the department, pay the license fee as required under 15 AAC 50.030, and, in the case of a distributor, file a surety bond as required under 15 AAC 50.040. (b) …

(a) A license must be prominently displayed at the licensee's place of business. A vending machine operator shall also display a stamp provided by the department on each vending machine operated by the licensee. (b) A licensee shall surrender a license within 30 days after (1) a …

(a) Repealed 7/8/2020. (b) The license fee for a transfer of a license to a new place of business is 50 cents. (c) The license fee for a duplicate of a license which has been lost, stolen, or defaced is 50 cents. Notes 15 AAC 50.030 Eff. 2/27/83, Register 85; am 7/8/2020, Registe…

An application for a distributor license must be accompanied by a surety bond on a form provided by the department which has been approved by the Department of Law. The surety on the bond must be licensed by the State of Alaska to write surety bonds in the state. The amount of th…

(a) Repealed 7/8/2020. (b) Repealed 7/8/2020. (c) Upon application and payment of the fee provided for in 15 AAC 50.030(b), a license will be transferred to a new place of business for the remainder of the license year. Notes 15 AAC 50.050 Eff. 2/27/83, Register 85; am 7/8/2020, …

Notes 15 AAC 50.060 Eff. 2/27/83, Register 85; repealed 7/8/2020, Register 235, October 2020

Notes 15 AAC 50.070 Eff. 2/27/83, Register 85; repealed 7/8/2020, Register 235, October 2020

Notes 15 AAC 50.090 Eff. 2/27/83, Register 85; am 3/28/86, Register 97; repealed 7/8/2020, Register 235, October 2020

(a) Cigarettes imported or acquired by a military exchange, commissary, or ship store are exempt from tax under this chapter if the cigarettes are sold to and for the sole use of authorized personnel according to current military regulations. Cigarettes imported or acquired by a …

(a) A person paying tax on cigarettes which are destroyed, or which are returned unsalable to the manufacturer, before sale, may claim a credit on a return of the tax paid on the destroyed or unsalable cigarettes. (b) If a claim for credit is made for cigarettes returned unsalabl…

(a) A person who during the preceding month first manufactures, imports, or acquires cigarettes in this state or who during the preceding month acquired cigarettes in this state upon which the tax has not been paid shall file a return at the end of the month, as required by this …

Notes 15 AAC 50.130

Notes 15 AAC 50.140