00                            HOUSE BILL NO. 244                                                                          
01 "An Act relating to the refined fuel surcharge; and providing for an effective date."                                   
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1. AS 43.40.005 is amended to read:                                                                      
04            Sec. 43.40.005. Refined fuel surcharge levied. (a) Every dealer or user of                                 
05       refined fuels shall pay a surcharge of $.015 [$.0095] a gallon on refined fuel sold,                          
06       transferred, or used in the state.                                                                              
07            (b)  The following refined fuels are exempt from the surcharge imposed under                                 
08       this section:                                                                                                     
09                 (1)  fuel sold to a federal or state government agency for official use;                                
10                 (2)  fuel consigned to a foreign country [REFINED AND USED                                          
11       OUTSIDE THE UNITED STATES];                                                                                       
12                 (3)  liquefied petroleum gas;                                                                           
13                 (4)  aviation fuel;                                                                                     
14                 (5)  fuel sold or transferred between qualified dealers.                                                
15    * Sec. 2. This Act takes effect January 1, 2025.