CSHB 63(TRA): "An Act extending the motor fuel tax exemption for fuel sold for use in jet propulsion aircraft to fuel used in those aircraft for flights that continue from a foreign country, and exempting from the motor fuel tax residual fuel oil that is used in and on passenger watercraft if the residual fuel oil is sold or transferred in the state or consumed by a user; and providing for an effective date."
00CS FOR HOUSE BILL NO. 63(TRA) 01 "An Act extending the motor fuel tax exemption for fuel sold for use in jet 02 propulsion aircraft to fuel used in those aircraft for flights that continue from 03 a foreign country, and exempting from the motor fuel tax residual fuel oil that 04 is used in and on passenger watercraft if the residual fuel oil is sold or 05 transferred in the state or consumed by a user; and providing for an effective 06 date." 07 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 08 * Section 1. AS 43.40.100(2) is amended to read: 09 (2) "motor fuel" means fuel used in an engine for the propulsion of a 10 motor vehicle or aircraft, and fuel used in and on watercraft for any purpose, or in a 11 stationary engine, machine, or mechanical contrivance that [WHICH] is run by an 12 internal combustion motor; "motor fuel" does not include 13 (A) fuel consigned to foreign countries; 14 (B) fuel sold for use in jet propulsion aircraft operating in
01 flights to foreign countries or in flights that continue from foreign countries; 02 (C) fuel used in stationary power plants operating as public 03 utility plants and generating electrical energy for sale to the general public; 04 (D) fuel used by nonprofit power associations or corporations 05 for generating electric energy for resale; 06 (E) fuel used by charitable institutions; 07 (F) fuel that [WHICH] is at least 10 percent alcohol by volume; 08 (G) fuel sold or transferred between qualified dealers; 09 (H) fuel sold to federal, state, and local government agencies 10 for official use; 11 (I) fuel used in stationary power plants that generate electrical 12 energy for private residential consumption; 13 (J) fuel used to heat private or commercial buildings or 14 facilities; 15 (K) fuel used for other nontaxable purposes as prescribed by 16 regulations adopted by the department; [OR] 17 (L) fuel used in stationary power plants of 100 kilowatts [KW] 18 or less that generate electrical power for commercial enterprises not for resale; 19 or 20 (M) residual fuel oil used in and on passenger watercraft if 21 the residual fuel oil is sold or transferred in the state or consumed by a 22 user; for purposes of this subparagraph, 23 (i) "passenger watercraft" means watercraft that are 24 capable of carrying passengers for hire and that are principally 25 used for that purpose; 26 (ii) "residual fuel oil" means the heavy refined 27 hydrocarbon known as number 6 fuel oil that is the residue from 28 crude oil after refined petroleum products have been extracted by 29 the refining process and that may be consumed or used only when 30 sufficient heat is provided to the oil to reduce its viscosity rated by 31 kinetic unit and to give it fluid properties sufficient for pumping
01 and combustion; 02 * Sec. 2. Chapter 42, SLA 1994, is repealed. 03 * Sec. 3. This Act takes effect July 1, 1997.