Motor Fuel Tax

  1. Law
  2. Alaska Statutes
  3. Revenue and Taxation
  4. Motor Fuel Tax

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Section
43.40.005

Refined fuel surcharge levied.

Section
43.40.007

Use of revenue derived from the refined fuel surcharge.

Section
43.40.010

Tax on transfers or consumption of motor fuel and expenditure of proceeds.

Section
43.40.013

Collection of the refined fuel surcharge and the motor fuel tax.

Section
43.40.015

Exemption from collection of tax.

Section
43.40.020

Penalty for violation. [Repealed, § 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290.]

Section
43.40.025

Handling of tax in sales or transfers of motor fuel in certain credit transactions. [Repealed, § 3 ch 82 SLA 1998, effective July 1, 2008.]

Section
43.40.030

Refund of the motor fuel tax for nonhighway use.

Section
43.40.035

Other refunds and credits.

Section
43.40.040

Applications and permits for refund. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.40.050(a).]

Section
43.40.050

Refund claim by affidavit or other documentation.

Section
43.40.060

Separate invoices.

Section
43.40.070

Refund warrants.

Section
43.40.080

Examination of books and records.

Section
43.40.085

Preservation of books and records.

Section
43.40.090

Criminal violation. [Repealed, § 46 ch 113 SLA 1980.]

Section
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.

Section
43.40.094

Qualified dealer license.

Section
43.40.100

Definitions.

Sections
43.40.110 - 43.40.120

Additional tax levy on transfers or consumption of motor fuel. [Repealed, § 8 ch 158 SLA 1970.]