Sec. 43.40.005. Refined fuel surcharge levied.

AK Stat § 43.40.005 (2019) (N/A)
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(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.