2015 Alaska Statutes
Title 43 - REVENUE AND TAXATION
Chapter 43.40 - MOTOR FUEL TAX
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.
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