CSHB 443(STA): "An Act relating to the tax on transfers or consumption of motor fuel, and repealing the exemption from that tax for motor fuel which is at least 10 percent alcohol by volume; and providing for an effective date."
00CS FOR HOUSE BILL NO. 443(STA) 01 "An Act relating to the tax on transfers or consumption of motor fuel, and 02 repealing the exemption from that tax for motor fuel which is at least 10 percent 03 alcohol by volume; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 43.40.010(a) is amended to read: 06 (a) There is levied a tax of 15 [EIGHT] cents a gallon on all motor fuel sold or 07 otherwise transferred within the state, except that 08 (1) the tax on aviation gasoline is four and seven-tenths cents a gallon; 09 (2) the tax on motor fuel used in and on watercraft of all descriptions is 10 eight [FIVE] cents a gallon; and 11 (3) the tax on all aviation fuel other than gasoline is three and two-tenths 12 cents a gallon. 13 * Sec. 2. AS 43.40.010(a) is amended to read: 14 (a) There is levied a tax of 22 [15] cents a gallon on all motor fuel sold or
01 otherwise transferred within the state, except that 02 (1) the tax on aviation gasoline is four and seven-tenths cents a gallon; 03 (2) the tax on motor fuel used in and on watercraft of all descriptions is 04 eight cents a gallon; and 05 (3) the tax on all aviation fuel other than gasoline is three and two-tenths 06 cents a gallon. 07 * Sec. 3. AS 43.40.010(b) is amended to read: 08 (b) There is levied a tax of 15 [EIGHT] cents a gallon on all motor fuel 09 consumed by a user, except that 10 (1) the tax on aviation gasoline consumed is four and seven-tenths cents 11 a gallon; 12 (2) the tax on motor fuel used in and on watercraft of all descriptions is 13 eight [FIVE] cents a gallon; and 14 (3) the tax on all aviation fuel other than gasoline is three and two-tenths 15 cents a gallon. 16 * Sec. 4. AS 43.40.010(b) is amended to read: 17 (b) There is levied a tax of 22 [15] cents a gallon on all motor fuel consumed 18 by a user, except that 19 (1) the tax on aviation gasoline consumed is four and seven-tenths cents 20 a gallon; 21 (2) the tax on motor fuel used in and on watercraft of all descriptions is 22 eight cents a gallon; and 23 (3) the tax on all aviation fuel other than gasoline is three and two-tenths 24 cents a gallon. 25 * Sec. 5. AS 43.40.015(d) is amended to read: 26 (d) A certificate of use is not required 27 (1) for fuel exempted under AS 43.40.100(2)(C) [, (F),] or (K); and 28 (2) for fuel exempted under AS 43.40.100(2)(J) other than fuel sold or 29 transferred under this exemption to a person who is engaged in construction or mining 30 activity. 31 * Sec. 6. AS 43.40.030(a) is amended to read:
01 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 02 operate an internal combustion engine is entitled to a refund of 11 [SIX] cents a gallon 03 if 04 (1) the tax on the motor fuel has been paid; 05 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 06 watercraft; and 07 (3) the internal combustion engine is not used in or in conjunction with 08 a motor vehicle licensed to be operated on public ways. 09 * Sec. 7. AS 43.40.030(a) is amended to read: 10 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 11 operate an internal combustion engine is entitled to a refund of 16 [11] cents a gallon 12 if 13 (1) the tax on the motor fuel has been paid; 14 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 15 watercraft; and 16 (3) the internal combustion engine is not used in or in conjunction with 17 a motor vehicle licensed to be operated on public ways. 18 * Sec. 8. AS 43.40.100(2)(F) is repealed. 19 * Sec. 9. Sections 1 - 8 of this Act take effect only if, at the November 1996 general election, 20 the voters approve a constitutional amendment that establishes a special fund for the revenue 21 derived from state taxes on fuel used for the propulsion of highway or road use vehicles and 22 limits the use of money in that fund and the income earned from the fund's investment to paying 23 the costs of road and highway maintenance. 24 * Sec. 10. If this Act takes effect, secs. 1, 3, 5, 6, and 8 of this Act take effect July 1, 1997. 25 * Sec. 11. If this Act takes effect, secs. 2, 4, and 7 of this Act take effect July 1, 1998. 26 * Sec. 12. Section 9 of this Act takes effect immediately under AS 01.10.070(c).