HB 544: "An Act relating to the tax on transfers and consumption of aviation fuel; and providing for an effective date."
00HOUSE BILL NO. 544 01 "An Act relating to the tax on transfers and consumption of aviation fuel; and 02 providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. PURPOSE. The purpose of this Act is to increase the tax on aviation gasoline 05 in an amount substantially comparable to the amount that would be derived from the 06 Department of Transportation and Public Facilities' reimposition of landing fees at rural state-operated airports, and 07 to leave this increased tax in place only so long as the commissioner 08 of transportation and public facilities does not, before January 1, 2000, impose landing fees 09 at those airports at a higher rate than was in effect on January 1, 1994. 10 * Sec. 2. AS 43.40.010(a) is amended to read: 11 (a) There is levied a tax of eight cents a gallon on all motor fuel sold or 12 otherwise transferred within the state, except that 13 (1) the tax on aviation gasoline is four and seven-tenths [FOUR] cents 14 a gallon; [,]
01 (2) the tax on motor fuel used in and on watercraft of all descriptions 02 is five cents a gallon; [,] and 03 (3) the tax on all aviation fuel other than gasoline is three and two-tenths [TWO AND ONE-HALF] cents 04 a gallon. 05 * Sec. 3. AS 43.40.010(a) is repealed and reenacted to read: 06 (a) There is levied a tax of eight cents a gallon on all motor fuel sold or 07 otherwise transferred within the state, except that 08 (1) the tax on aviation gasoline is four cents a gallon; 09 (2) the tax on motor fuel used in and on watercraft of all descriptions 10 is five cents a gallon; and 11 (3) the tax on all aviation fuel other than gasoline is two and one-half 12 cents a gallon. 13 * Sec. 4. AS 43.40.010(b) is amended to read: 14 (b) There is levied a tax of eight cents a gallon on all motor fuel consumed 15 by a user, except that 16 (1) the tax on aviation gasoline consumed is four and seven-tenths 17 [FOUR] cents a gallon; [,] 18 (2) the tax on motor fuel used in and on watercraft of all descriptions 19 is five cents a gallon; [,] and 20 (3) the tax on all aviation fuel other than gasoline is three and two-tenths [TWO AND ONE-HALF] cents 21 a gallon. 22 * Sec. 5. AS 43.40.010(b) is repealed and reenacted to read: 23 (b) There is levied a tax of eight cents a gallon on all motor fuel consumed 24 by a user, except that 25 (1) the tax on aviation gasoline consumed is four cents a gallon; 26 (2) the tax on motor fuel used in and on watercraft of all descriptions 27 is five cents a gallon; and 28 (3) the tax on all aviation fuel other than gasoline is two and one-half 29 cents a gallon. 30 * Sec. 6. Sections 3 and 5 of this Act take effect only if the Department of Transportation 31 and Public Facilities, before January 1, 2000, increases the fee it charges under
01 AS 02.15.090(a) for the privilege of landing aircraft at rural airports, as that term is defined 02 in 17 AAC 40.795(2), above the amount of the fee in effect on January 1, 1994. 03 * Sec. 7. If secs. 3 and 5 of this Act take effect under sec. 6 of this Act, they take effect 04 30 days after the effective date of the landing fee increase described in sec. 6 of this Act. The 05 commissioner of transportation and public facilities shall promptly notify the commissioner 06 of revenue, the lieutenant governor, and the revisor of statutes of a landing fee increase 07 described in sec. 6 of this Act.