(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 agency for official use;
(2) fuel refined and used outside the United States;
(3) liquefied petroleum gas;
(4) aviation fuel;
(5) fuel sold or transferred between qualified dealers.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Sec. 43.40.005. Refined fuel surcharge levied.
Sec. 43.40.007. Use of revenue derived from the refined fuel surcharge.
Sec. 43.40.010. Tax on transfers or consumption of motor fuel and expenditure of proceeds.
Sec. 43.40.013. Collection of the refined fuel surcharge and the motor fuel tax.
Sec. 43.40.015. Exemption from collection of tax.
Sec. 43.40.030. Refund of the motor fuel tax for nonhighway use.
Sec. 43.40.035. Other refunds and credits.
Sec. 43.40.050. Refund claim by affidavit or other documentation.
Sec. 43.40.060. Separate invoices.
Sec. 43.40.070. Refund warrants.
Sec. 43.40.080. Examination of books and records.
Sec. 43.40.085. Preservation of books and records.