CSHB 249(TRA): "An Act relating to the motor fuel tax; relating to the duties of the commissioner of revenue; relating to the disposition of revenue from the motor fuel tax; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 249(TRA) 01 "An Act relating to the motor fuel tax; relating to the duties of the commissioner of 02 revenue; relating to the disposition of revenue from the motor fuel tax; and providing 03 for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 29.60.800(a) is amended to read: 06 (a) There is established the harbor facility grant fund consisting of money 07 appropriated to the fund. Each fiscal year, the legislature may appropriate money to 08 the fund from the watercraft fuel tax fund [ACCOUNT] (AS 43.40.010(f)) and from 09 the fisheries business tax collected under AS 43.75.015 after payments to 10 municipalities are made under AS 43.75.130. The legislature may make other 11 appropriations to the fund. The legislature may appropriate to the fund income earned 12 on money in the fund. 13 * Sec. 2. AS 43.40.010(a) is amended to read: 14 (a) In addition to the surcharge levied under AS 43.40.005,
01 (1) if the average price per barrel for Alaska North Slope crude oil 02 for sale on the United States West Coast during the previous calendar year is 03 more than $85, there is levied a tax of eight cents a gallon on all motor fuel sold or 04 otherwise transferred within the state, except that the tax on 05 (A) [(1) THE TAX ON] aviation gasoline is four and seven- 06 tenths cents a gallon; 07 (B) [(2) THE TAX ON] motor fuel used in and on watercraft of 08 all descriptions is five cents a gallon; 09 (C) [(3) THE TAX ON] all aviation fuel other than gasoline is 10 three and two-tenths cents a gallon; and 11 (D) [(4) THE TAX RATE ON] motor fuel that is blended with 12 alcohol is the same tax rate a gallon as other motor fuel; however, in an area 13 and during the months in which fuel containing alcohol is required to be sold, 14 transferred, or used in an effort to attain air quality standards for carbon 15 monoxide as required by federal or state law or regulation, the tax rate on 16 motor fuel that is blended with alcohol is six cents a gallon less than the tax on 17 other motor fuel not described in (A) - (C) [(1) - (3)] of this paragraph; or 18 (2) if the average price per barrel for Alaska North Slope crude oil 19 for sale on the United States West Coast during the previous calendar year is less 20 than or equal to $85, there is levied a tax of 16 cents a gallon on all motor fuel 21 sold or otherwise transferred within the state, except that the tax on 22 (A) aviation gasoline is 10 cents a gallon; 23 (B) motor fuel used in and on watercraft operating for 24 (i) the purpose of commercial fishing is five cents a 25 gallon; in this sub-subparagraph, "commercial fishing" has the 26 meaning given in AS 16.05.940; 27 (ii) a purpose other than the purpose described in (i) 28 of this subparagraph is 10 cents a gallon; 29 (C) all aviation fuel other than gasoline is 10 cents a gallon; 30 and 31 (D) motor fuel that is blended with alcohol is the same tax
01 rate a gallon as other motor fuel; however, in an area and during the 02 months in which fuel containing alcohol is required to be sold, 03 transferred, or used in an effort to attain air quality standards for carbon 04 monoxide as required by federal or state law or regulation, the tax rate on 05 motor fuel that is blended with alcohol is six cents a gallon less than the 06 tax on other motor fuel not described in (A) - (C) of this paragraph 07 [SUBSECTION]. 08 * Sec. 3. AS 43.40.010(a), as amended by sec. 2 of this Act, is amended to read: 09 (a) In addition to the surcharge levied under AS 43.40.005, [(1) IF THE 10 AVERAGE PRICE PER BARREL FOR ALASKA NORTH SLOPE CRUDE OIL 11 FOR SALE ON THE UNITED STATES WEST COAST DURING THE PREVIOUS 12 CALENDAR YEAR IS MORE THAN $85,] there is levied a tax of eight cents a 13 gallon on all motor fuel sold or otherwise transferred within the state, except that the 14 tax on 15 (1) [(A)] aviation gasoline is four and seven-tenths cents a gallon; 16 (2) [(B)] motor fuel used in and on watercraft of all descriptions is five 17 cents a gallon; 18 (3) [(C)] all aviation fuel other than gasoline is three and two-tenths 19 cents a gallon; and 20 (4) [(D)] motor fuel that is blended with alcohol is the same tax rate a 21 gallon as other motor fuel; however, in an area and during the months in which fuel 22 containing alcohol is required to be sold, transferred, or used in an effort to attain air 23 quality standards for carbon monoxide as required by federal or state law or 24 regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon 25 less than the tax on other motor fuel not described in (1) - (3) [(A) - (C)] of this 26 subsection [PARAGRAPH; OR 27 (2) IF THE AVERAGE PRICE PER BARREL FOR ALASKA 28 NORTH SLOPE CRUDE OIL FOR SALE ON THE UNITED STATES WEST 29 COAST DURING THE PREVIOUS CALENDAR YEAR IS LESS THAN OR 30 EQUAL TO $85, THERE IS LEVIED A TAX OF 16 CENTS A GALLON ON ALL 31 MOTOR FUEL SOLD OR OTHERWISE TRANSFERRED WITHIN THE STATE,
01 EXCEPT THAT THE TAX ON 02 (A) AVIATION GASOLINE IS 10 CENTS A GALLON; 03 (B) MOTOR FUEL USED IN AND ON WATERCRAFT 04 OPERATING FOR 05 (i) THE PURPOSE OF COMMERCIAL FISHING IS 06 FIVE CENTS A GALLON; IN THIS SUB-SUBPARAGRAPH, 07 "COMMERCIAL FISHING" HAS THE MEANING GIVEN IN 08 AS 16.05.940; 09 (ii) A PURPOSE OTHER THAN THE PURPOSE 10 DESCRIBED IN (i) OF THIS SUBPARAGRAPH IS 10 CENTS A 11 GALLON; 12 (C) ALL AVIATION FUEL OTHER THAN GASOLINE IS 13 10 CENTS A GALLON; AND 14 (D) MOTOR FUEL THAT IS BLENDED WITH ALCOHOL 15 IS THE SAME TAX RATE A GALLON AS OTHER MOTOR FUEL; 16 HOWEVER, IN AN AREA AND DURING THE MONTHS IN WHICH 17 FUEL CONTAINING ALCOHOL IS REQUIRED TO BE SOLD, 18 TRANSFERRED, OR USED IN AN EFFORT TO ATTAIN AIR QUALITY 19 STANDARDS FOR CARBON MONOXIDE AS REQUIRED BY FEDERAL 20 OR STATE LAW OR REGULATION, THE TAX RATE ON MOTOR FUEL 21 THAT IS BLENDED WITH ALCOHOL IS SIX CENTS A GALLON LESS 22 THAN THE TAX ON OTHER MOTOR FUEL NOT DESCRIBED IN (A) - 23 (C) OF THIS PARAGRAPH]. 24 * Sec. 4. AS 43.40.010(b) is amended to read: 25 (b) In addition to the surcharge levied under AS 43.40.005, 26 (1) if the average price per barrel for Alaska North Slope crude oil 27 for sale on the United States West Coast during the previous calendar year is 28 more than $85, there is levied a tax of eight cents a gallon on all motor fuel consumed 29 by a user, except that the tax on 30 (A) [(1) THE TAX ON] aviation gasoline consumed is four and 31 seven-tenths cents a gallon;
01 (B) [(2) THE TAX ON] motor fuel used in and on watercraft of 02 all descriptions is five cents a gallon; 03 (C) [(3) THE TAX ON] all aviation fuel other than gasoline is 04 three and two-tenths cents a gallon; and 05 (D) [(4) THE TAX RATE ON] motor fuel that is blended with 06 alcohol is the same tax rate a gallon as other motor fuel; however, in an area 07 and during the months in which fuel containing alcohol is required to be sold, 08 transferred, or used in an effort to attain air quality standards for carbon 09 monoxide as required by federal or state law or regulation, the tax rate on 10 motor fuel that is blended with alcohol is six cents a gallon less than the tax on 11 other motor fuel not described in (A) - (C) [(1) - (3)] of this paragraph; or 12 (2) if the average price per barrel for Alaska North Slope crude oil 13 for sale on the United States West Coast during the previous calendar year is less 14 than or equal to $85, there is levied a tax of 16 cents a gallon on all motor fuel 15 sold or otherwise transferred within the state, except that the tax on 16 (A) aviation gasoline consumed is 10 cents a gallon; 17 (B) motor fuel used in and on watercraft operating for 18 (i) the purpose of commercial fishing is five cents a 19 gallon; in this sub-subparagraph, "commercial fishing" has the 20 meaning given in AS 16.05.940; 21 (ii) a purpose other than the purpose described in (i) 22 of this subparagraph is 10 cents a gallon; 23 (C) all aviation fuel other than gasoline is 10 cents a gallon; 24 and 25 (D) motor fuel that is blended with alcohol is the same tax 26 rate a gallon as other motor fuel; however, in an area and during the 27 months in which fuel containing alcohol is required to be sold, 28 transferred, or used in an effort to attain air quality standards for carbon 29 monoxide as required by federal or state law or regulation, the tax rate on 30 motor fuel that is blended with alcohol is six cents a gallon less than the 31 tax on other motor fuel not described in (A) - (C) of this paragraph
01 [SUBSECTION]. 02 * Sec. 5. AS 43.40.010(b), as amended by sec. 4 of this Act, is amended to read: 03 (b) In addition to the surcharge levied under AS 43.40.005, [(1) IF THE 04 AVERAGE PRICE PER BARREL FOR ALASKA NORTH SLOPE CRUDE OIL 05 FOR SALE ON THE UNITED STATES WEST COAST DURING THE PREVIOUS 06 CALENDAR YEAR IS MORE THAN $85,] there is levied a tax of eight cents a 07 gallon on all motor fuel consumed by a user, except that the tax on 08 (1) [(A)] aviation gasoline consumed is four and seven-tenths cents a 09 gallon; 10 (2) [(B)] motor fuel used in and on watercraft of all descriptions is five 11 cents a gallon; 12 (3) [(C)] all aviation fuel other than gasoline is three and two-tenths 13 cents a gallon; and 14 (4) [(D)] motor fuel that is blended with alcohol is the same tax rate a 15 gallon as other motor fuel; however, in an area and during the months in which fuel 16 containing alcohol is required to be sold, transferred, or used in an effort to attain air 17 quality standards for carbon monoxide as required by federal or state law or 18 regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon 19 less than the tax on other motor fuel not described in (1) - (3) [(A) - (C)] of this 20 subsection [PARAGRAPH; OR 21 (2) IF THE AVERAGE PRICE PER BARREL FOR ALASKA 22 NORTH SLOPE CRUDE OIL FOR SALE ON THE UNITED STATES WEST 23 COAST DURING THE PREVIOUS CALENDAR YEAR IS LESS THAN OR 24 EQUAL TO $85, THERE IS LEVIED A TAX OF 16 CENTS A GALLON ON ALL 25 MOTOR FUEL SOLD OR OTHERWISE TRANSFERRED WITHIN THE STATE, 26 EXCEPT THAT THE TAX ON 27 (A) AVIATION GASOLINE CONSUMED IS 10 CENTS A 28 GALLON; 29 (B) MOTOR FUEL USED IN AND ON WATERCRAFT 30 OPERATING FOR 31 (i) THE PURPOSE OF COMMERCIAL FISHING IS
01 FIVE CENTS A GALLON; IN THIS SUB-SUBPARAGRAPH, 02 "COMMERCIAL FISHING" HAS THE MEANING GIVEN IN 03 AS 16.05.940; 04 (ii) A PURPOSE OTHER THAN THE PURPOSE 05 DESCRIBED IN (i) OF THIS SUBPARAGRAPH IS 10 CENTS A 06 GALLON; 07 (C) ALL AVIATION FUEL OTHER THAN GASOLINE IS 08 10 CENTS A GALLON; AND 09 (D) MOTOR FUEL THAT IS BLENDED WITH ALCOHOL 10 IS THE SAME TAX RATE A GALLON AS OTHER MOTOR FUEL; 11 HOWEVER, IN AN AREA AND DURING THE MONTHS IN WHICH 12 FUEL CONTAINING ALCOHOL IS REQUIRED TO BE SOLD, 13 TRANSFERRED, OR USED IN AN EFFORT TO ATTAIN AIR QUALITY 14 STANDARDS FOR CARBON MONOXIDE AS REQUIRED BY FEDERAL 15 OR STATE LAW OR REGULATION, THE TAX RATE ON MOTOR FUEL 16 THAT IS BLENDED WITH ALCOHOL IS SIX CENTS A GALLON LESS 17 THAN THE TAX ON OTHER MOTOR FUEL NOT DESCRIBED IN (1)(A) 18 - (C) OF THIS SUBSECTION]. 19 * Sec. 6. AS 43.40.010(e) is amended to read: 20 (e) Sixty percent of the proceeds of the revenue from the motor fuel taxes on 21 aviation fuel, excluding the amount determined to have been spent by the state in its 22 collection, shall be refunded to a municipality owning and operating or leasing and 23 operating an airport in the proportion that the revenue was collected at the municipal 24 airport. All other proceeds of the motor fuel taxes on aviation fuel shall be paid into a 25 special aviation fuel tax fund [ACCOUNT] in the state general fund. The legislature 26 may appropriate funds from this fund [ACCOUNT] for direct capital, [OR] operating, 27 or maintenance costs of airport infrastructure [AIRPORTS]. 28 * Sec. 7. AS 43.40.010(f) is amended to read: 29 (f) The proceeds from the revenue from the tax on motor fuel used in boats 30 and watercraft of all descriptions shall be deposited in a special watercraft fuel tax 31 fund [ACCOUNT] in the general fund. The legislature may appropriate from this
01 fund [ACCOUNT] for direct capital, operating, or maintenance costs of water and 02 harbor infrastructure [FACILITIES]. 03 * Sec. 8. AS 43.40.010(g) is amended to read: 04 (g) The proceeds of the revenue from the tax on all motor fuels, except as 05 provided in (e), (f), and (j) of this section, shall be deposited in a special highway fuel 06 tax fund [ACCOUNT] in the state general fund. The legislature may appropriate funds 07 from the fund [IT] for expenditure by the Department of Transportation and Public 08 Facilities directly or as matched with available federal-aid highway money for direct 09 capital, operating, or maintenance costs of highways and highway infrastructure, 10 construction of highway projects and ferries included in the program provided for in 11 AS 19.10.150, including approaches, appurtenances and related facilities and 12 acquisition of rights-of-way or easements, or surveys [AND OTHER HIGHWAY 13 COSTS INCLUDING SURVEYS, ADMINISTRATION, AND RELATED 14 MATTERS]. All departments of the state government authorized to spend funds 15 collected from taxes imposed by this chapter shall perform, when feasible, all 16 construction or reconstruction projects by contract after the projects have been 17 advertised for competitive bids, except that, when feasible, arrangements shall be 18 made with political subdivisions to carry out the construction or reconstruction 19 projects. If it is not feasible for the work to be performed by state engineering forces, 20 the commissioner of transportation and public facilities may contract on a professional 21 basis with private engineering firms for road design, bridge design, and services in 22 connection with surveys. If more than one private engineering firm is available for the 23 work the contracts shall be entered into on a negotiated basis. 24 * Sec. 9. AS 43.40.010(h) is amended to read: 25 (h) All motor fuel tax receipts shall be paid into the general fund and 26 distributed to the proper funds [ACCOUNTS] in the general fund. Valid motor fuel 27 tax refund claims shall be paid from the highway fuel tax fund [ACCOUNT] in the 28 general fund. 29 * Sec. 10. AS 43.40.010(j) is amended to read: 30 (j) The proceeds from the tax on motor fuel used in snow vehicles and, unless 31 a tax refund is applied for under AS 43.40.050(a), other internal combustion engines
01 not used in or in conjunction with a motor vehicle licensed to be operated on public 02 ways shall be deposited in a special nonpublic highway use fund [ACCOUNT] in the 03 general fund. The legislature may appropriate from this fund [ACCOUNT] to the 04 Department of Transportation and Public Facilities for trail staking and shelter direct 05 capital, operating, or [CONSTRUCTION AND] maintenance costs. 06 * Sec. 11. AS 43.40.010 is amended by adding new subsections to read: 07 (m) The following motor fuel is exempt from taxation under this section: 08 (1) fuel consigned to foreign countries; 09 (2) fuel sold for use in jet propulsion aircraft operating in flights 10 (A) to foreign countries; or 11 (B) that continue from foreign countries, unless exemption of 12 the motor fuel from taxation is disallowed because of the refiner's failure to 13 comply with the provisions of a voluntary agreement under AS 43.40.092 in 14 conjunction with expansion of refinery capacity; 15 (3) fuel used in stationary power plants operating as public utility 16 plants and generating electrical energy for sale to the general public; 17 (4) fuel used by nonprofit power associations or corporations for 18 generating electric energy for resale; 19 (5) fuel used by charitable institutions; 20 (6) fuel sold or transferred between qualified dealers; 21 (7) fuel sold to federal, state, and local government agencies for 22 official use; 23 (8) fuel used in stationary power plants that generate electrical energy 24 for private residential consumption; 25 (9) fuel used to heat private or commercial buildings or facilities; 26 (10) fuel used for other nontaxable purposes as prescribed by 27 regulations adopted by the department; 28 (11) fuel used in stationary power plants of 100 kilowatts or less that 29 generate electrical power for commercial enterprises not for resale; 30 (12) residual fuel oil used in and on watercraft if the residual fuel oil is 31 sold or transferred in the state or consumed by a user; in this paragraph, "residual fuel
01 oil" means the heavy refined hydrocarbon known as number 6 fuel oil that is the 02 residue from crude oil after refined petroleum products have been extracted by the 03 refining process and that may be consumed or used only when sufficient heat is 04 provided to the oil to reduce its viscosity rated by kinetic unit and to give it fluid 05 properties sufficient for pumping and combustion; 06 (13) fuel used in an aircraft, watercraft, or ground transportation 07 vehicle operated by an entity that provides an emergency or ambulance service; or 08 (14) fuel used for student transportation services for which a school 09 district receives funding under AS 14.09.010. 10 (n) If revenue from the motor fuel tax is expended or appropriated for a 11 purpose other than a purpose described in (e) - (g) or (j) of this section, the 12 commissioner shall give public notice within 10 days after the expenditure or 13 appropriation. 14 * Sec. 12. AS 43.40.015(c) is amended to read: 15 (c) A certificate of use obtained under this section must be renewed annually 16 for exemptions listed under AS 43.40.010(m) [AS 43.40.100(2)]. 17 * Sec. 13. AS 43.40.015(d) is amended to read: 18 (d) A certificate of use is not required under this section 19 (1) for fuel exempted under AS 43.40.010(m)(3) or (10) 20 [AS 43.40.100(2)(C) OR (J)]; and 21 (2) for fuel exempted under AS 43.40.010(m)(9) [AS 43.40.100(2)(I)] 22 other than fuel sold or transferred under this exemption to a person who is engaged in 23 construction or mining activity. 24 * Sec. 14. AS 43.40.030(a) is amended to read: 25 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 26 operate an internal combustion engine is entitled to a motor fuel tax refund of six cents 27 a gallon if the tax was paid under AS 43.40.010(a)(1) or (b)(1) or 12 cents a gallon 28 if the tax was paid under AS 43.40.010(a)(2) or (b)(2), and if 29 (1) the tax on the motor fuel has been paid; 30 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 31 watercraft; and
01 (3) the internal combustion engine is not used in or in conjunction with 02 a motor vehicle licensed to be operated on public ways. 03 * Sec. 15. AS 43.40.030(a), as amended by sec. 14 of this Act, is amended to read: 04 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 05 operate an internal combustion engine is entitled to a motor fuel tax refund of six cents 06 a gallon [IF THE TAX WAS PAID UNDER AS 43.40.010(a)(1) OR (b)(1) OR 12 07 CENTS A GALLON IF THE TAX WAS PAID UNDER AS 43.40.010(a)(2) OR 08 (b)(2), AND] if 09 (1) the tax on the motor fuel has been paid; 10 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 11 watercraft; and 12 (3) the internal combustion engine is not used in or in conjunction with 13 a motor vehicle licensed to be operated on public ways. 14 * Sec. 16. AS 43.40.070(a) is amended to read: 15 (a) Upon approval of a refund claim of the motor fuel tax by the department, a 16 disbursement shall be made from the highway fuel tax fund [ACCOUNT] in the 17 general fund in favor of the applicant in the amount of the claim. 18 * Sec. 17. AS 43.40.100(2) is amended to read: 19 (2) "motor fuel" means fuel used in an engine for the propulsion of a 20 motor vehicle or aircraft, and fuel used in and on watercraft for any purpose, or in a 21 stationary engine, machine, or mechanical contrivance that is run by an internal 22 combustion motor; ["MOTOR FUEL" DOES NOT INCLUDE 23 (A) FUEL CONSIGNED TO FOREIGN COUNTRIES; 24 (B) FUEL SOLD FOR USE IN JET PROPULSION 25 AIRCRAFT OPERATING IN FLIGHTS 26 (i) TO FOREIGN COUNTRIES; OR 27 (ii) THAT CONTINUE FROM FOREIGN 28 COUNTRIES, UNLESS EXEMPTION OF THE MOTOR FUEL 29 FROM TAXATION IS DISALLOWED BECAUSE OF THE 30 REFINER'S FAILURE TO COMPLY WITH THE PROVISIONS OF 31 A VOLUNTARY AGREEMENT UNDER AS 43.40.092 IN
01 CONJUNCTION WITH EXPANSION OF REFINERY CAPACITY; 02 (C) FUEL USED IN STATIONARY POWER PLANTS 03 OPERATING AS PUBLIC UTILITY PLANTS AND GENERATING 04 ELECTRICAL ENERGY FOR SALE TO THE GENERAL PUBLIC; 05 (D) FUEL USED BY NONPROFIT POWER 06 ASSOCIATIONS OR CORPORATIONS FOR GENERATING ELECTRIC 07 ENERGY FOR RESALE; 08 (E) FUEL USED BY CHARITABLE INSTITUTIONS; 09 (F) FUEL SOLD OR TRANSFERRED BETWEEN 10 QUALIFIED DEALERS; 11 (G) FUEL SOLD TO FEDERAL, STATE, AND LOCAL 12 GOVERNMENT AGENCIES FOR OFFICIAL USE; 13 (H) FUEL USED IN STATIONARY POWER PLANTS 14 THAT GENERATE ELECTRICAL ENERGY FOR PRIVATE 15 RESIDENTIAL CONSUMPTION; 16 (I) FUEL USED TO HEAT PRIVATE OR COMMERCIAL 17 BUILDINGS OR FACILITIES; 18 (J) FUEL USED FOR OTHER NONTAXABLE PURPOSES 19 AS PRESCRIBED BY REGULATIONS ADOPTED BY THE 20 DEPARTMENT; 21 (K) FUEL USED IN STATIONARY POWER PLANTS OF 22 100 KILOWATTS OR LESS THAT GENERATE ELECTRICAL POWER 23 FOR COMMERCIAL ENTERPRISES NOT FOR RESALE; OR 24 (L) RESIDUAL FUEL OIL USED IN AND ON 25 WATERCRAFT IF THE RESIDUAL FUEL OIL IS SOLD OR 26 TRANSFERRED IN THE STATE OR CONSUMED BY A USER; FOR 27 PURPOSES OF THIS SUBPARAGRAPH, "RESIDUAL FUEL OIL" 28 MEANS THE HEAVY REFINED HYDROCARBON KNOWN AS 29 NUMBER 6 FUEL OIL THAT IS THE RESIDUE FROM CRUDE OIL 30 AFTER REFINED PETROLEUM PRODUCTS HAVE BEEN EXTRACTED 31 BY THE REFINING PROCESS AND THAT MAY BE CONSUMED OR
01 USED ONLY WHEN SUFFICIENT HEAT IS PROVIDED TO THE OIL TO 02 REDUCE ITS VISCOSITY RATED BY KINETIC UNIT AND TO GIVE IT 03 FLUID PROPERTIES SUFFICIENT FOR PUMPING AND 04 COMBUSTION;] 05 * Sec. 18. The uncodified law of the State of Alaska is amended by adding a new section to 06 read: 07 APPLICABILITY. AS 43.40.030(a), as amended by sec. 15 of this Act, applies to a 08 motor fuel tax refund on motor fuel used, transferred, or sold on or after the effective date of 09 sec. 15 of this Act. 10 * Sec. 19. The uncodified law of the State of Alaska is amended by adding a new section to 11 read: 12 TRANSITIONAL PROVISION: REGULATIONS. The Department of Revenue may 13 adopt regulations necessary to implement the changes made by this Act. The regulations take 14 effect under AS 44.62 (Administrative Procedure Act), but not before the effective date of the 15 law implemented by the regulation. 16 * Sec. 20. Section 19 of this Act takes effect immediately under AS 01.10.070(c). 17 * Sec. 21. Sections 3, 5, and 15 of this Act take effect July 1, 2018. 18 * Sec. 22. Except as provided in secs. 20 and 21 of this Act, this Act takes effect July 1, 19 2016.