(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 by the department, a disbursement shall be made from 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 in favor of the applicant in the amount of the claim.
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.