Sec. 43.40.005. Refined fuel surcharge levied.
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/ak/title-43/chapter-40/43-40-005A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 43.40.005. Refined fuel surcharge levied.
(a)Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state.
(b)The following refined fuels are exempt from the surcharge imposed under this section:
(1)fuel sold to a federal or state government agency for official use;
(2)fuel refined and used outside the United States;
(3)liquefied petroleum gas;
(4)aviation fuel;
(5)fuel sold or transferred between qualified dealers.