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 day of each succeeding month. Every user shall likewise remit the surcharge and tax required in this chapter and accrued on fuel actually used by the user during each month. If the monthly return is timely filed, one percent of the total monthly surcharge and tax due, limited to a maximum of $100, may be deducted and retained to cover the expense of accounting and filing the monthly return. At the time the remittance is made, each dealer or user shall submit a statement to the department showing all fuel that the dealer or user has distributed or used during the month.
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.