HB 401: "An Act increasing the motor fuel tax levied and collected on motor vehicles and on certain fuel for internal combustion engines not used in or in conjunction with a motor vehicle; directing separate accounting of amounts derived from motor vehicle licensing, registration, and transfers and related activities; authorizing the appropriation of the proceeds of the motor fuel tax on motor vehicles and the amounts separately accounted for in the special highway fuel tax account to meet the costs of activities relating to motor vehicle licensing and registration and for the uses identified in the law establishing the account; and providing for an effective date."
00 HOUSE BILL NO. 401 01 "An Act increasing the motor fuel tax levied and collected on motor vehicles and on 02 certain fuel for internal combustion engines not used in or in conjunction with a motor 03 vehicle; directing separate accounting of amounts derived from motor vehicle licensing, 04 registration, and transfers and related activities; authorizing the appropriation of the 05 proceeds of the motor fuel tax on motor vehicles and the amounts separately accounted 06 for in the special highway fuel tax account to meet the costs of activities relating to 07 motor vehicle licensing and registration and for the uses identified in the law 08 establishing the account; and providing for an effective date." 09 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 10 * Section 1. AS 28.10 is amended by adding a new section to read: 11 Sec. 28.10.595. Separate accounting. Except as to the proceeds of fees for 12 which a different form of accounting and disposition is otherwise specifically provided
01 in this chapter, 02 (1) the fees collected by the department under this chapter shall be 03 deposited in the special highway fuel tax account in the state general fund described in 04 AS 43.40.010(g); and 05 (2) the legislature may appropriate the annual estimated balance of the 06 funds from the special highway fuel tax account for the purposes described in 07 AS 43.40.010(g). 08 * Sec. 2. AS 43.40.010(g) is amended to read: 09 (g) The proceeds of the revenue from the tax on all motor fuels, except as 10 provided in (e), (f), and (j) of this section, shall be deposited in a special highway fuel 11 tax account in the state general fund. The legislature may appropriate the annual 12 estimated balance of the funds from the account [IT] for (1) the annual operating 13 costs for the operating division or unit in the Department of Administration that 14 has the duties and responsibilities described in AS 28.05.011(b)(1) - (7), including 15 registration, titling, and transfer of motor vehicles; and (2) expenditure by the 16 Department of Transportation and Public Facilities directly or as matched with 17 available federal-aid highway money for maintenance of highways, construction of 18 highway projects and ferries included in the program provided for in AS 19.10.150, 19 including approaches, appurtenances and related facilities and acquisition of rights-of- 20 way or easements, and other highway costs including surveys, administration, and 21 related matters. All departments of the state government authorized to spend funds 22 collected from taxes imposed by this chapter shall perform, when feasible, all 23 construction or reconstruction projects by contract after the projects have been 24 advertised for competitive bids, except that, when feasible, arrangements shall be 25 made with political subdivisions to carry out the construction or reconstruction 26 projects. If it is not feasible for the work to be performed by state engineering forces, 27 the commissioner of transportation and public facilities may contract on a professional 28 basis with private engineering firms for road design, bridge design, and services in 29 connection with surveys. If more than one private engineering firm is available for the 30 work, the contracts shall be entered into on a negotiated basis. 31 * Sec. 3. AS 43.40.010 is amended by adding a new subsection to read:
01 (m) In addition to the tax on motor fuel levied under (a) and (b) of this section, 02 there is levied an additional tax of 10 cents a gallon on all motor fuel sold or otherwise 03 transferred within the state or consumed by a user. The levy made by this subsection 04 does not apply to motor fuel described in (a)(1) - (3) or to motor fuel described in 05 (b)(1) - (3) of this section. 06 * Sec. 4. AS 43.40.030(a) is amended to read: 07 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 08 operate an internal combustion engine is entitled to a refund of 16 [SIX] cents a gallon 09 if 10 (1) the tax on the motor fuel has been paid; 11 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 12 watercraft; and 13 (3) the internal combustion engine is not used in or in conjunction with 14 a motor vehicle licensed to be operated on public ways. 15 * Sec. 5. This Act takes effect July 1, 2002.