CSHB 4003(FIN): "An Act relating to the motor fuel tax; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 4003(FIN) 01 "An Act relating to the motor fuel tax; and providing for an effective date." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 43.40.010(a) is amended to read: 04 (a) In addition to the surcharge levied under AS 43.40.005, 05 (1) except as provided under (2) or (3) of this subsection, there is 06 levied a tax of 16 [EIGHT] cents a gallon on all motor fuel sold or otherwise 07 transferred within the state, except that the tax on 08 (A) [(1) THE TAX ON] aviation gasoline is seven [FOUR 09 AND SEVEN-TENTHS] cents a gallon; 10 (B) [(2) THE TAX ON] motor fuel used in and on watercraft of 11 all descriptions is 10 [FIVE] cents a gallon; 12 (C) [(3) THE TAX ON] all aviation fuel other than gasoline 13 sold or otherwise transferred 14 (i) on the premises of an airport within the Alaska 15 international airport system, as that term is defined in
01 AS 44.42.290, is 3.2 cents a gallon; 02 (ii) outside the premises of an airport within the 03 Alaska international airport system, as that term is defined in 04 AS 44.42.290, is 6.5 [IS THREE AND TWO-TENTHS] cents a gallon; 05 and 06 (D) [(4) THE TAX RATE ON] motor fuel that is blended with 07 alcohol is the same tax rate a gallon as other motor fuel; however, in an area 08 and during the months in which fuel containing alcohol is required to be sold, 09 transferred, or used in an effort to attain air quality standards for carbon 10 monoxide as required by federal or state law or regulation, the tax rate on 11 motor fuel that is blended with alcohol is six cents a gallon less than the tax on 12 other motor fuel not described in (A) - (C) [(1) - (3)] of this paragraph; 13 (2) in the calendar quarter following a calendar quarter for which 14 the average price per barrel for Alaska North Slope crude oil for sale on the 15 United States West Coast is more than $100 and less than or equal to $120, there 16 is levied a tax of 12 cents a gallon on all motor fuel sold or otherwise transferred 17 within the state, except that the tax on 18 (A) aviation gasoline is seven cents a gallon; 19 (B) motor fuel used in and on watercraft of all descriptions 20 is 10 cents a gallon; 21 (C) all aviation fuel other than gasoline sold or otherwise 22 transferred 23 (i) on the premises of an airport within the Alaska 24 international airport system, as that term is defined in 25 AS 44.42.290, is 3.2 cents a gallon; 26 (ii) outside the premises of an airport within the 27 Alaska international airport system, as that term is defined in 28 AS 44.42.290, is 6.5 cents a gallon; and 29 (D) motor fuel that is blended with alcohol is the same tax 30 rate a gallon as other motor fuel; however, in an area and during the 31 months in which fuel containing alcohol is required to be sold,
01 transferred, or used in an effort to attain air quality standards for carbon 02 monoxide as required by federal or state law or regulation, the tax rate on 03 motor fuel that is blended with alcohol is six cents a gallon less than the 04 tax on other motor fuel not described in (A) - (C) of this paragraph; 05 (3) in the calendar quarter following a calendar quarter for which 06 the average price per barrel for Alaska North Slope crude oil for sale on the 07 United States West Coast is more than $120, there is levied a tax of eight cents a 08 gallon on all motor fuel sold or otherwise transferred within the state, except that 09 the tax on 10 (A) aviation gasoline is seven cents a gallon; 11 (B) motor fuel used in and on watercraft of all descriptions 12 is 10 cents a gallon; 13 (C) all aviation fuel other than gasoline sold or otherwise 14 transferred 15 (i) on the premises of an airport within the Alaska 16 international airport system, as that term is defined in 17 AS 44.42.290, is 3.2 cents a gallon; 18 (ii) outside the premises of an airport within the 19 Alaska international airport system, as that term is defined in 20 AS 44.42.290, is 6.5 cents a gallon; and 21 (D) motor fuel that is blended with alcohol is the same tax 22 rate a gallon as other motor fuel; however, in an area and during the 23 months in which fuel containing alcohol is required to be sold, 24 transferred, or used in an effort to attain air quality standards for carbon 25 monoxide as required by federal or state law or regulation, the tax rate on 26 motor fuel that is blended with alcohol is six cents a gallon less than the 27 tax on other motor fuel not described in (A) - (C) of this paragraph 28 [SUBSECTION]. 29 * Sec. 2. AS 43.40.010(b) is amended to read: 30 (b) In addition to the surcharge levied under AS 43.40.005, 31 (1) except as provided under (2) or (3) of this subsection, there is
01 levied a tax of 16 [EIGHT] cents a gallon on all motor fuel consumed by a user, 02 except that the tax on 03 (A) [(1) THE TAX ON] aviation gasoline consumed is seven 04 [FOUR AND SEVEN-TENTHS] cents a gallon; 05 (B) [(2) THE TAX ON] motor fuel used in and on watercraft of 06 all descriptions is 10 [FIVE] cents a gallon; 07 (C) [(3) THE TAX ON] all aviation fuel other than gasoline is 08 six and one-half [THREE AND TWO-TENTHS] cents a gallon; and 09 (D) [(4) THE TAX RATE ON] motor fuel that is blended with 10 alcohol is the same tax rate a gallon as other motor fuel; however, in an area 11 and during the months in which fuel containing alcohol is required to be sold, 12 transferred, or used in an effort to attain air quality standards for carbon 13 monoxide as required by federal or state law or regulation, the tax rate on 14 motor fuel that is blended with alcohol is six cents a gallon less than the tax on 15 other motor fuel not described in (A) - (C) [(1) - (3)] of this paragraph; 16 (2) in the calendar quarter following a calendar quarter for which 17 the average price per barrel for Alaska North Slope crude oil for sale on the 18 United States West Coast is more than $100 and less than or equal to $120, there 19 is levied a tax of 12 cents a gallon on all motor fuel sold or otherwise transferred 20 within the state, except that the tax on 21 (A) aviation gasoline is seven cents a gallon; 22 (B) motor fuel used in and on watercraft of all descriptions 23 is 10 cents a gallon; 24 (C) all aviation fuel other than gasoline is six and one-half 25 cents a gallon; and 26 (D) motor fuel that is blended with alcohol is the same tax 27 rate a gallon as other motor fuel; however, in an area and during the 28 months in which fuel containing alcohol is required to be sold, 29 transferred, or used in an effort to attain air quality standards for carbon 30 monoxide as required by federal or state law or regulation, the tax rate on 31 motor fuel that is blended with alcohol is six cents a gallon less than the
01 tax on other motor fuel not described in (A) - (C) of this paragraph; 02 (3) in the calendar quarter following a calendar quarter for which 03 the average price per barrel for Alaska North Slope crude oil for sale on the 04 United States West Coast is more than $120, there is levied a tax of eight cents a 05 gallon on all motor fuel sold or otherwise transferred within the state, except that 06 the tax on 07 (A) aviation gasoline is seven cents a gallon; 08 (B) motor fuel used in and on watercraft of all descriptions 09 is 10 cents a gallon; 10 (C) all aviation fuel other than gasoline is six and one-half 11 cents a gallon; and 12 (D) motor fuel that is blended with alcohol is the same tax 13 rate a gallon as other motor fuel; however, in an area and during the 14 months in which fuel containing alcohol is required to be sold, 15 transferred, or used in an effort to attain air quality standards for carbon 16 monoxide as required by federal or state law or regulation, the tax rate on 17 motor fuel that is blended with alcohol is six cents a gallon less than the 18 tax on other motor fuel not described in (A) - (C) of this paragraph 19 [SUBSECTION]. 20 * Sec. 3. AS 43.40.030(a) is amended to read: 21 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 22 operate an internal combustion engine is entitled to a motor fuel tax refund of 12 [SIX] 23 cents a gallon if 24 (1) the tax on the motor fuel has been paid; 25 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 26 watercraft; and 27 (3) the internal combustion engine is not used in or in conjunction with 28 a motor vehicle licensed to be operated on public ways. 29 * Sec. 4. The uncodified law of the State of Alaska is amended by adding a new section to 30 read: 31 APPLICABILITY. (a) AS 43.40.010(a), as amended by sec. 1 of this Act, applies to
01 motor fuel sold or transferred in the state on or after the effective date of sec. 1 of this Act. 02 (b) AS 43.40.010(b), as amended by sec. 2 of this Act, applies to motor fuel 03 consumed by a user on or after the effective date of sec. 2 of this Act. 04 (c) AS 43.40.030(a), as amended by sec. 3 of this Act, applies to a motor fuel tax 05 refund on motor fuel used, transferred, or sold on or after the effective date of sec. 3 of this 06 Act. 07 (d) In determining the tax rate for motor fuel levied under AS 43.40.010(a) and (b), as 08 amended by secs. 1 and 2 of this Act, for the calendar quarter beginning after, or the 09 remainder of a calendar quarter following, the effective date of secs. 1 and 2 of this Act, the 10 average price per barrel for Alaska North Slope crude oil for sale on the United States West 11 Coast in the calendar quarter immediately preceding the effective date of secs. 1 and 2 of this 12 Act take effect shall be considered. 13 * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 14 read: 15 TRANSITION: REGULATIONS. The Department of Revenue may adopt regulations 16 necessary to implement the changes made by this Act. The regulations take effect under 17 AS 44.62 (Administrative Procedure Act), but not before the effective date of the law 18 implemented by the regulation. 19 * Sec. 6. Section 5 of this Act takes effect immediately under AS 01.10.070(c). 20 * Sec. 7. Except as provided in sec. 6 of this Act, this Act takes effect July 1, 2016.