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36 chapters · 506 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…