Alaska Statutes
Title 43. Revenue and Taxation
Chapter 40. Motor Fuel Tax

Sec. 43.40.005. Refined fuel surcharge levied. - (a) Every dealer or user of refined fuels shall pay...

Sec. 43.40.007. Use of revenue derived from the refined fuel surcharge. - The legislature may appropriate the annual estimated balance of the...

Sec. 43.40.010. Tax on transfers or consumption of motor fuel and expenditure of proceeds. - (a) In addition to the surcharge levied under AS 43.40.005,...

Sec. 43.40.013. Collection of the refined fuel surcharge and the motor fuel tax. - Every dealer who sells or otherwise transfers refined or motor...

Sec. 43.40.015. Exemption from collection of tax. - (a) A dealer who has a reasonable belief at the...

Sec. 43.40.030. Refund of the motor fuel tax for nonhighway use. - (a) Except as specified in AS 43.40.010(j), a person who...

Sec. 43.40.035. Other refunds and credits. - (a) A person who resells fuel on which a surcharge...

Sec. 43.40.050. Refund claim by affidavit or other documentation. - (a) A person who claims a refund under AS 43.40.030...

Sec. 43.40.060. Separate invoices. - The department may require the issuance of separate invoices for...

Sec. 43.40.070. Refund warrants. - (a) Upon approval of a refund claim of the motor...

Sec. 43.40.080. Examination of books and records. - (a) To determine the validity of a claim for refund,...

Sec. 43.40.085. Preservation of books and records. - Dealers and users shall preserve for three years all books...

Sec. 43.40.092. Disallowance of exemption from motor fuel tax for certain fuel sold for use in jet propulsion aircraft operating in flights that continue from foreign countries. - (a) The provisions of this section apply to disallow the...

Sec. 43.40.094. Qualified dealer license. - (a) A dealer is eligible for a qualified dealer license...

Sec. 43.40.100. Definitions. - In this chapter, (1) “dealer” means a person who sells...