HB 362: "An Act extending the motor fuel tax exemption for fuel sold for use in jet propulsion aircraft to fuel used in those aircraft for flights that continue from a foreign country."
00HOUSE BILL NO. 362 01 "An Act extending the motor fuel tax exemption for fuel sold for use in jet 02 propulsion aircraft to fuel used in those aircraft for flights that continue from 03 a foreign country." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 43.40.100(2) is amended to read: 06 (2) "motor fuel" means fuel used in an engine for the propulsion of a 07 motor vehicle or aircraft, and fuel used in and on watercraft for any purpose, or in a 08 stationary engine, machine, or mechanical contrivance that [WHICH] is run by an 09 internal combustion motor; "motor fuel" does not include 10 (A) fuel consigned to foreign countries; 11 (B) fuel sold for use in jet propulsion aircraft operating in 12 flights to foreign countries or in flights that continue from foreign countries; 13 (C) fuel used in stationary power plants operating as public 14 utility plants and generating electrical energy for sale to the general public;
01 (D) fuel used by nonprofit power associations or corporations 02 for generating electric energy for resale; 03 (E) fuel used by charitable institutions; 04 (F) fuel that [WHICH] is at least 10 percent alcohol by volume; 05 (G) fuel sold or transferred between qualified dealers; 06 (H) fuel sold to federal, state, and local government agencies 07 for official use; 08 (I) fuel used in stationary power plants that generate electrical 09 energy for private residential consumption; 10 (J) fuel used to heat private or commercial buildings or 11 facilities; 12 (K) fuel used for other nontaxable purposes as prescribed by 13 regulations adopted by the department; or 14 (L) fuel used in stationary power plants of 100 kilowatts [KW] 15 or less that generate electrical power for commercial enterprises not for resale;