- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 40. Motor Fuel Tax
- Section 15. Exemption From Collection of Tax.
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. Tax On Transfers or Consumption of Motor Fuel and Expenditure of Proceeds.
next: Section 20
. Penalty For Violation. [Repealed, Sec. 46 Ch 113 SLA 1980. For Criminal Penalties, See AS 43.05.290
AS 43.40.015. Exemption From Collection of Tax.
- (a) A dealer who has a reasonable belief at the time of sale or transfer that fuel that is sold or transferred is not to
be used as motor fuel need not collect the motor fuel tax. However, as to fuel for which the tax was not collected and
for which a certificate of use was not obtained, if the department determines that the fuel was put to a use that is
taxable under this chapter, the dealer is liable for the tax and subject to a civil penalty under AS 43.05.220
(a) whether or not the dealer's belief that the fuel sold or transferred would not be used as motor fuel was
- (b) Except for sale or transfer of fuel under (d) of this section, if the motor fuel tax is not collected, the dealer
shall obtain a certificate of use from the buyer or transferee at the time of the first sale or transfer of the fuel
stating that the fuel that has been or will be purchased or received is not intended for use as motor fuel. The form
of the certificate of use shall be prescribed by the department by regulation. The department may not collect the
motor fuel tax from a dealer for fuel for which a certificate of use has been properly obtained under this subsection.
- (c) A certificate of use must be renewed annually for exemptions listed under AS 43.40.100
- (d) A certificate of use is not required
- (1) for fuel exempted under AS 43.40.100
(2)(C) or (J); and
- (2) for fuel exempted under AS 43.40.100
(2)(I) other than fuel sold or transferred under this exemption to a person who is engaged in construction or mining
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