00                      CS FOR SENATE BILL NO. 112(FIN)                                                                   
01 "An Act relating to tax refunds for government agency purchases of fuel; and providing                                  
02 for an effective date."                                                                                                 
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 43.40.035 is amended by adding a new subsection to read:                                          
05            (c)  For fuel sold to federal, state, and local government agencies for official                             
06       use and purchased with a government credit card, the credit card issuer may apply for                             
07       a refund of any motor fuel tax assessed on the purchase if the tax is not billed by the                           
08       credit card issuer to the government agency making the purchase.                                                  
09    * Sec. 2.  AS 43.40.050 is amended by adding a new subsection to read:                                             
10            (d)  A credit card issuer who claims a refund under AS 43.40.035 shall present                               
11       the refund claim to the department on a form prescribed by the department together                                
12       with documentation of the claim required by the department.                                                       
13    * Sec. 3.  This Act takes effect immediately under AS 01.10.070(c).