00 SENATE BILL NO. 256                                                                                                     
01 "An Act increasing the tax on transfers and consumption of aviation fuel."                                              
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)  There is levied a tax of eight cents a gallon on all motor fuel sold or                                          
05 otherwise transferred within the state, except that                                                                     
06   (1)  the tax on aviation gasoline is four and seven-tenths [FOUR] cents                                            
07 a gallon; [,]                                                                                                         
08   (2)  the tax on motor fuel used in and on watercraft of all descriptions                                             
09 is five cents a gallon; [,] and                                                                                       
10   (3)  the tax on all aviation fuel other than gasoline is three and two-tenths [TWO AND ONE-HALF] cents             
11 a gallon.                                                                                                               
12    * Sec. 2.  AS 43.40.010(b) is amended to read:                                                                       
13  (b)  There is levied a tax of eight cents a gallon on all motor fuel consumed                                         
14 by a user, except that                                                                                                  
01   (1)  the tax on aviation gasoline consumed is four and seven-tenths                                                
02 [FOUR] cents a gallon; [,]                                                                                            
03   (2)  the tax on motor fuel used in and on watercraft of all descriptions                                             
04 is five cents a gallon; [,] and                                                                                       
05   (3)  the tax on all aviation fuel other than gasoline is three and two-tenths [TWO AND ONE-HALF] cents             
06 a gallon.