00                             HOUSE BILL NO. 209                                                                          
01 "An Act providing for a surcharge on oil produced in the state and delivered to a state                                 
02 that imposes a tax on fuel delivered to this state."                                                                    
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 43.55 is amended by adding a new section to article 3 to read:                                     
05            Sec. 43.55.320. Surcharge levied on crude oil exported to a state that taxes                               
06       fuel delivered to this state. (a) Every producer of oil shall pay a surcharge of $15.75                         
07       a barrel of oil produced from each lease or property in the state, less any oil the                               
08       ownership or right to which is exempt from taxation, that is delivered to a state that                            
09       taxes fuel delivered to this state.                                                                               
10            (b)  The surcharge imposed by (a) of this section is in addition to the tax                                  
11       imposed by AS 43.55.011 and is due on the last day of the month on oil produced                                   
12       from each lease or property during the preceding month. The surcharge is in addition                              
13       to the surcharge imposed by AS 43.55.201 - 43.55.231 and 43.55.300.                                               
14            (c)  A producer of oil shall make a report of production on March 31 of the                                  
01       year following the calendar year of production and in the same manner and under the                               
02       same penalties as required under AS 43.55.011 - 43.55.180.                                                        
03            (d)  In this section, "fuel" includes fuel used                                                              
04                 (1)  in an engine for the propulsion of a motor vehicle or aircraft;                                    
05                 (2)  in and on watercraft for any purpose;                                                              
06                 (3)  in a stationary engine, machine, or mechanical contrivance that is                                 
07       run by an internal combustion motor; or                                                                           
08                 (4)  to heat private or commercial buildings or facilities.                                           
09    * Sec. 2. AS 43.55.900(22) is amended to read:                                                                     
10                 (22)  "surcharge" means                                                                                 
11                      (A)  when used in [AS 43.55.201 - 43.55.299], the surcharge                                        
12            levied by AS 43.55.201;                                                                                      
13                      (B)  when used in AS 43.55.300 - 43.55.320 [AS 43.55.300 -                                     
14            43.55.310], the surcharges [SURCHARGE] levied by AS 43.55.300 and                                    
15            43.55.320;                                                                                               
16    * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to                          
17 read:                                                                                                                   
18       REVISOR'S INSTRUCTION. The revisor of statutes is instructed to change the title                                  
19 of art. 3 of AS 43.55 from "Additional Conservation Surcharge on Oil" to "Additional                                    
20 Surcharges on Oil."