CSHB 63(RLS): "An Act amending the definition of `motor fuel' under the state's motor fuel tax to add, as a part of the tax exemption set out in that definition, exemption from the tax for fuel sold for use in jet propulsion aircraft operating in flights that continue from foreign countries, to add exemption from the tax for certain number 6 `residual fuel oil,' also known as bunker fuel, and to delete the exemption from the tax for fuel that is at least 10 percent alcohol by volume; and repealing ch. 42, SLA 1994, the Act providing for the imposition of a different tax levy on residual fuel oil used in and on certain watercraft until June 30, 1998; and providing for an effective date."
00CS FOR HOUSE BILL NO. 63(RLS) 01 "An Act amending the definition of `motor fuel' under the state's motor fuel tax 02 to add, as a part of the tax exemption set out in that definition, exemption from 03 the tax for fuel sold for use in jet propulsion aircraft operating in flights that 04 continue from foreign countries, to add exemption from the tax for certain 05 number 6 `residual fuel oil,' also known as bunker fuel, and to delete the 06 exemption from the tax for fuel that is at least 10 percent alcohol by volume; 07 and repealing ch. 42, SLA 1994, the Act providing for the imposition of a 08 different tax levy on residual fuel oil used in and on certain watercraft until 09 June 30, 1998; and providing for an effective date." 10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 11 * Section 1. AS 43.40.015(d) is amended to read: 12 (d) A certificate of use is not required 13 (1) for fuel exempted under AS 43.40.100(2)(C) [, (F),] or (J) [(K)]; 14 and
01 (2) for fuel exempted under AS 43.40.100(2)(I) [AS 43.40.100(2)(J)] 02 other than fuel sold or transferred under this exemption to a person who is engaged in 03 construction or mining activity. 04 * Sec. 2. AS 43.40.100(2) is amended to read: 05 (2) "motor fuel" means fuel used in an engine for the propulsion of a 06 motor vehicle or aircraft, and fuel used in and on watercraft for any purpose, or in a 07 stationary engine, machine, or mechanical contrivance that [WHICH] is run by an 08 internal combustion motor; "motor fuel" does not include 09 (A) fuel consigned to foreign countries; 10 (B) fuel sold for use in jet propulsion aircraft operating in 11 flights to foreign countries or in flights that continue from foreign countries; 12 (C) fuel used in stationary power plants operating as public 13 utility plants and generating electrical energy for sale to the general public; 14 (D) fuel used by nonprofit power associations or corporations 15 for generating electric energy for resale; 16 (E) fuel used by charitable institutions; 17 (F) [FUEL WHICH IS AT LEAST 10 PERCENT ALCOHOL 18 BY VOLUME; 19 (G)] fuel sold or transferred between qualified dealers; 20 (G) [(H)] fuel sold to federal, state, and local government 21 agencies for official use; 22 (H) [(I)] fuel used in stationary power plants that generate 23 electrical energy for private residential consumption; 24 (I) [(J)] fuel used to heat private or commercial buildings or 25 facilities; 26 (J) [(K)] fuel used for other nontaxable purposes as prescribed 27 by regulations adopted by the department; [OR] 28 (K) [(L)] fuel used in stationary power plants of 100 kilowatts 29 [KW] or less that generate electrical power for commercial enterprises not for 30 resale; or 31 (L) residual fuel oil used in and on watercraft if the residual
01 fuel oil is sold or transferred in the state or consumed by a user; for 02 purposes of this subparagraph, "residual fuel oil" means the heavy refined 03 hydrocarbon known as number 6 fuel oil that is the residue from crude oil 04 after refined petroleum products have been extracted by the refining 05 process and that may be consumed or used only when sufficient heat is 06 provided to the oil to reduce its viscosity rated by kinetic unit and to give 07 it fluid properties sufficient for pumping and combustion; 08 * Sec. 3. Chapter 42, SLA 1994, is repealed. 09 * Sec. 4. This Act takes effect July 1, 1997.