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 this section creates a dedicated fund.
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.