Chapter

Motor Fuel Tax

AS 43.40.005— Refined fuel surcharge levied
AS 43.40.007— Use of revenue derived from the refined fuel surcharge
AS 43.40.010— Tax on transfers or consumption of motor fuel and expenditure of proceeds
AS 43.40.013— Collection of the refined fuel surcharge and the motor fuel tax
AS 43.40.015— Exemption from collection of tax
AS 43.40.020— Penalty for violation. [Repealed, § 46 ch 113 SLA 1980. For criminal penalties, see AS 43.05.290.]
AS 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 [Repealed, § 3 ch 82 SLA 1998, effective July 1, 2008.]
AS 43.40.030— Refund of the motor fuel tax for nonhighway use
AS 43.40.035— Other refunds and credits
AS 43.40.040— Applications and permits for refund. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.40.050(a).]
AS 43.40.050— Refund claim by affidavit or other documentation
AS 43.40.060— Separate invoices
AS 43.40.070— Refund warrants
AS 43.40.080— Examination of books and records
AS 43.40.085— Preservation of books and records
AS 43.40.090— Criminal violation. [Repealed, § 46 ch 113 SLA 1980.]
AS 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
AS 43.40.094— Qualified dealer license
AS 43.40.100— Definitions