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SB 115: "An Act relating to the motor fuel tax; and providing for an effective date."

00                             SENATE BILL NO. 115                                                                         
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, there is levied a                               
05       tax of 16 [EIGHT] cents a gallon on all motor fuel sold or otherwise transferred within                       
06       the state, except that                                                                                            
07                 (1)  the tax on aviation gasoline is four and seven-tenths cents a gallon;                              
08                 (2)  the tax on motor fuel used in and on watercraft of all descriptions is                             
09       10 [FIVE] cents a gallon;                                                                                     
10                 (3)  the tax on all aviation fuel other than gasoline is three and two-                                 
11       tenths cents a gallon; and                                                                                        
12 (4)  the tax rate on motor fuel that is blended with alcohol is the same                                                
13 tax rate a gallon as other motor fuel; however, in an area and during the months in                                     
14 which fuel containing alcohol is required to be sold, transferred, or used in an effort to                              
15 attain air quality standards for carbon monoxide as required by federal or state law or                                 
01       regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon                         
02       less than the tax on other motor fuel not described in (1) - (3) of this subsection.                              
03    * Sec. 2. AS 43.40.010(b) is amended to read:                                                                      
04            (b)  In addition to the surcharge levied under AS 43.40.005, there is levied a                               
05       tax of 16 [EIGHT] cents a gallon on all motor fuel consumed by a user, except that                            
06                 (1)  the tax on aviation gasoline consumed is four and seven-tenths                                     
07       cents a gallon;                                                                                                   
08                 (2)  the tax on motor fuel used in and on watercraft of all descriptions is                             
09       10 [FIVE] cents a gallon;                                                                                     
10 (3)  the tax on all aviation fuel other than gasoline is three and two-                                                 
11       tenths cents a gallon; and                                                                                        
12 (4)  the tax rate on motor fuel that is blended with alcohol is the same                                                
13 tax rate a gallon as other motor fuel; however, in an area and during the months in                                     
14 which fuel containing alcohol is required to be sold, transferred, or used in an effort to                              
15 attain air quality standards for carbon monoxide as required by federal or state law or                                 
16 regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon                               
17       less than the tax on other motor fuel not described in (1) - (3) of this subsection.                              
18    * Sec. 3. AS 43.40.030(a) is amended to read:                                                                      
19 (a)  Except as specified in AS 43.40.010(j), a person who uses motor fuel to                                            
20 operate an internal combustion engine is entitled to a motor fuel tax refund of 12 [SIX]                            
21       cents a gallon if                                                                                                 
22                 (1)  the tax on the motor fuel has been paid;                                                           
23 (2)  the motor fuel is not aviation fuel, or motor fuel used in or on                                                   
24       watercraft; and                                                                                                   
25 (3)  the internal combustion engine is not used in or in conjunction with                                               
26       a motor vehicle licensed to be operated on public ways.                                                           
27    * Sec. 4. The uncodified law of the State of Alaska is amended by adding a new section to                          
28 read:                                                                                                                   
29 TRANSITION: REGULATIONS. The Department of Revenue may adopt regulations                                                
30 necessary to implement the changes made by this Act. The regulations take effect under                                  
31 AS 44.62 (Administrative Procedure Act), but not before the effective date of the law                                   
01 implemented by the regulation.                                                                                          
02    * Sec. 5. Section 4 of this Act takes effect immediately under AS 01.10.070(c).                                    
03    * Sec. 6. Except as provided in sec. 5 of this Act, this Act takes effect July 1, 2019.