HB 209: "An Act providing for a surcharge on oil produced in the state and delivered to a state that imposes a tax on fuel delivered to this state."
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."