- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 40. Motor Fuel Tax
- Section 30. Refund For Nonhighway Use.
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. Handling of Tax in Sales or Transfers of Motor Fuel in Certain Credit Transactions.
next: Section 35
. Other Refunds and Credits.
AS 43.40.030. Refund For Nonhighway Use.
- (a) Except as specified in AS 43.40.010
(j), a person who uses motor fuel to operate an internal combustion engine is entitled to a refund of six cents a
- (1) the tax on the motor fuel has been paid;
- (2) the motor fuel is not aviation fuel, or motor fuel used in or on watercraft; and
- (3) the internal combustion engine is not used in or in conjunction with a motor vehicle licensed to be operated on public
- (b) The entire tax levied by this chapter shall be refunded to the purchaser on that part of the motor fuel used in a
foreign country on which the tax has been paid when the fuel is sold and delivered in the state for non-highway use in
a foreign country.
- (c) The department shall establish the necessary regulations and prescribe the appropriate forms to prove that the motor
fuel is taken to and used in foreign countries.
- (d) If a person obtains motor fuel on which the tax levied by this chapter has been paid and the motor fuel is exempt from
the tax, the person is entitled to a refund of the tax paid.
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