Alaska Administrative Code

Notes 15 AAC 40.060 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; repealed 4/1/2001, Register 157 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More …

Notes 15 AAC 40.070 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; repealed 4/1/2001, Register 157 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More …

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Register 83; am 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 1/19/86, Register 97; repealed 4/1/2001, Register 157 State regulations are updated quarterly; we currently have two versions avail…

Notes 15 AAC 40.110 Repealed 11/14/82. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 40.200 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; am 1/19/86, Register 97; repealed 4/1/2001, Register 157 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior…

Notes 15 AAC 40.210 Eff. 7/19/82, Register 83; am 8/12/84, Register 91; am 1/19/86, Register 97; repealed 4/1/2001, Register 157 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior …

Notes 15 AAC 40.220 Eff. 7/19/82, Register 83; repealed 4/1/2001, Register 157 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will b…

Notes 15 AAC 40.230 Eff. 7/19/82, Register 83; am 11/14/82, Register 84; am 1/19/86, Register 97; repealed 4/1/2001, Register 157 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior…

(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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quart…

(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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison f…

Notes 15 AAC 50.070 Eff. 2/27/83, Register 85; repealed 7/8/2020, Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison f…

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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly r…

(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 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare. No prior versi…

Notes 15 AAC 50.140 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare. No prior versi…

Notes 15 AAC 50.150 Eff. 2/27/83, Register 85; am 7/8/2020, Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison feature…

An invoice for the sale of cigarettes must contain a statement in bold letters stating whether the tax under this chapter has been paid on the cigarettes sold. Notes 15 AAC 50.160 Eff. 2/27/83, Register 85 Authority:AS 43.05.080 AS 43.50.130 AS 43.50.150 State regulations are upd…

Except in the case of a suspension or revocation of a license under AS 43.50, a person aggrieved by an action of the department may file an appeal under AS 43.05.240. Notes 15 AAC 50.170 Eff. 2/27/83, Register 85; am 7/8/2020, Register 235, October 2020 Authority:AS 43.05.080 AS …

Notes 15 AAC 50.180 Eff. 2/27/83, Register 85; repealed 7/8/2020, Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison f…

In addition to the definitions contained in AS 43.50.170, in this chapter (1) "cigarette business" means a category of activity in the state as a manufacturer, distributor, direct-buying retailer, vending machine operator, retailer, or buyer of cigarettes; (2) "department" means …

(a) A person required under AS 43.52.050 to collect from the renter and remit to the department a vehicle rental tax imposed by AS 43.52.010 - AS 43.52.099 shall (1) collect the tax from the renter at the completion or close of the lease or rental contract, regardless of billing …

(a) For an exemption to be claimed under AS 43.52.090, and at the time that the rental contract is executed, the lessor must (1) complete a government use exemption certificate (A) on a form prescribed by the department; or (B) incorporated, directly or as an addendum, into the l…

In determining whether a lease or rental exceeds a period of 90 consecutive days and is not subject to the tax imposed in AS 43.52.010 and 43.52.030, (1) the initial lease or rental contract must contain a written term exceeding 90 consecutive days; (2) an extension or renewal of…

Notes 15 AAC 52.091 Eff. 1/8/2004, Register 169; repealed 7/8/2020, Register 235, October 2020 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison…

In AS 43.52.010-43.52.099 and 15 AAC 52.010 - 15 AAC 52.099, unless the context requires otherwise, (1) "calendar quarter" means the period of three months of the calendar year, each beginning January 1, April 1, July 1, and October 1; (2) "day" means 24 consecutive hours; (3) "d…

(a) A person required under AS 43.52.220 to collect from a passenger and remit to the department a tax imposed by AS 43.52.200-43.52.295 shall (1) collect the tax from the passenger on or before completion of the voyage, regardless of billing practices, installment agreements, cr…

The tax imposed by AS 43.52.200-43.52.295 does not apply to passengers on board a commercial passenger vessel that does not anchor or moor in state marine waters with the intent to allow passengers to disembark. Notes 15 AAC 52.220 Eff. 5/3/2007, Register 182 Authority:AS 43.05.0…

(a) A person required to collect and pay the tax imposed by AS 43.52.200-43.52.295 shall file with the department a separate return for each commercial passenger vessel providing overnight accommodations that anchors or moors on the state's marine water with the intent to allow p…

(a) A person required to file the return under 15 AAC 52.240 shall preserve in hard copy or electronic format for three years all books, records, and any other data utilized to complete the return, including (1) passenger manifests; (2) passenger names, addresses, and telephone n…

(a) The rates for the tax reduction under AS 43.52.255 for local levies are (1) For the City and Borough of Juneau, $8 (2) For the City of Ketchikan for docking at a city-owned or city-leased facility, $7 (3) For the City of Ketchikan for docking at a privately-owned facility, $4…