Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.40.005 Refined fuel surcharge levied.
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(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 age…
AS 43.40.007 Use of revenue derived from the refined fuel surcharge.
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The legislature may appropriate the annual estimated balance of the surcharge levied under AS 43.40.005 to the oil and hazardous substance release prevention account of the oil and hazardous substance release prevention and response fund established in AS 46.08.010. Nothing in th…
AS 43.40.010 Tax on transfers or consumption of motor fuel and expenditure of proceeds.
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(a) In addition to the surcharge levied under AS 43.40.005, there is levied a tax of eight cents a gallon on all motor fuel sold or otherwise transferred within the state, except that (1) the tax on aviation gasoline is four and seven-tenths cents a gallon; (2) the tax on motor f…
AS 43.40.013 Collection of the refined fuel surcharge and the motor fuel tax.
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Every dealer who sells or otherwise transfers refined or motor fuel in the state shall collect the surcharge and tax required in this chapter at the time of sale, and remit the total surcharge and tax collected during each calendar month of each year to the department by the last…
AS 43.40.015 Exemption from collection of tax.
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(a) A dealer who has a reasonable belief at the time of sale or transfer that fuel that is sold or transferred is not to be used as motor fuel need not collect the motor fuel tax. However, as to fuel for which the tax was not collected and for which a certificate of use was not o…
AS 43.40.020 Penalty for violation. [Repealed, § 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.40.025 Handling of tax in sales or transfers of motor fuel in certain credit transactions. [Repealed, § 3 ch 82 SLA 1998, effective July 1, 2008.]
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[Repealed or reserved.]
AS 43.40.030 Refund of the motor fuel tax for nonhighway use.
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(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 us…
AS 43.40.035 Other refunds and credits.
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(a) A person who resells fuel on which a surcharge under AS 43.40.005 or the tax under AS 43.40.010(a) or (b) was previously paid is entitled to a credit or refund of (1) the motor fuel tax if the resold fuel is not motor fuel and the requirements of AS 43.40.015 have been fulfil…
AS 43.40.040 Applications and permits for refund. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.40.050(a).]
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[Repealed or reserved.]
AS 43.40.050 Refund claim by affidavit or other documentation.
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(a) A person who claims a refund under AS 43.40.030 shall present the claim for the refund to the commissioner by affidavit upon a form provided by the commissioner. The claim shall include the name, address, and occupation of the applicant, the nature of the business of the appl…
AS 43.40.060 Separate invoices.
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The department may require the issuance of separate invoices for refined or motor fuel sold, distributed, or transferred when the invoices will be the basis for a refund claim.
AS 43.40.070 Refund warrants.
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(a) Upon approval of a refund claim of the motor fuel tax by the department, a disbursement shall be made from the highway fuel tax account in the general fund in favor of the applicant in the amount of the claim. (b) Upon approval of a refund claim of the refined fuel surcharge …
AS 43.40.080 Examination of books and records.
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(a) To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books and records of a distributor of the refined or motor fuel. The department may cancel the refund of a claimant relying on a fraudulent invoice. (b) […
AS 43.40.085 Preservation of books and records.
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Dealers and users shall preserve for three years all books and records pertaining to sales, transfers, and uses of refined or motor fuel that are subject to a surcharge or tax under this chapter.
AS 43.40.090 Criminal violation. [Repealed, § 46 ch 113 SLA 1980.]
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[Repealed or reserved.]
AS 43.40.092 Disallowance of exemption from motor fuel tax for certain fuel sold for use in jet propulsion aircraft operating in flights that continue from foreign countries.
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(a) The provisions of this section apply to disallow the exemption from the motor fuel tax for motor fuel sold for use by a dealer or used by a user in jet propulsion aircraft operating in flights that continue from foreign countries if, for motor fuel produced by a refiner, (1) …
AS 43.40.094 Qualified dealer license.
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(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 propul…
AS 43.40.100 Definitions.
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In this chapter, (1) “dealer” means a person who sells or otherwise transfers in this state refined or motor fuel on which the surcharge or tax imposed by this chapter has not been paid; (2) “motor fuel” means fuel used in an engine for the propulsion of a motor vehicle or aircra…
AS 43.40.110 Secs. 43.40.110 — 43.40.120. Additional tax levy on transfers or consumption of motor fuel. [Repealed, § 8 ch 158 SLA 1970.]
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[Repealed or reserved.]