HB 4003: "An Act relating to the motor fuel tax; and providing for an effective date."
00 HOUSE BILL NO. 4003 01 "An Act relating to the motor fuel tax; and providing for an effective date." 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) In addition to the surcharge levied under AS 43.40.005, there is levied a 05 tax of 16 [EIGHT] cents a gallon on all motor fuel sold or otherwise transferred within 06 the state, except that 07 (1) the tax on aviation gasoline is seven [FOUR AND SEVEN- 08 TENTHS] cents a gallon; 09 (2) the tax on motor fuel used in and on watercraft of all descriptions is 10 10 [FIVE] cents a gallon; 11 (3) the tax on all aviation fuel other than gasoline is six and one-half 12 [THREE AND TWO-TENTHS] cents a gallon; and 13 (4) the tax rate on motor fuel that is blended with alcohol is the same 14 tax rate a gallon as other motor fuel; however, in an area and during the months in 15 which fuel containing alcohol is required to be sold, transferred, or used in an effort to
01 attain air quality standards for carbon monoxide as required by federal or state law or 02 regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon 03 less than the tax on other motor fuel not described in (1) - (3) of this subsection. 04 * Sec. 2. AS 43.40.010(b) is amended to read: 05 (b) In addition to the surcharge levied under AS 43.40.005, there is levied a 06 tax of 16 [EIGHT] cents a gallon on all motor fuel consumed by a user, except that 07 (1) the tax on aviation gasoline consumed is seven [FOUR AND 08 SEVEN-TENTHS] cents a gallon; 09 (2) the tax on motor fuel used in and on watercraft of all descriptions is 10 10 [FIVE] cents a gallon; 11 (3) the tax on all aviation fuel other than gasoline is six and one-half 12 [THREE AND TWO-TENTHS] cents a gallon; and 13 (4) the tax rate on motor fuel that is blended with alcohol is the same 14 tax rate a gallon as other motor fuel; however, in an area and during the months in 15 which fuel containing alcohol is required to be sold, transferred, or used in an effort to 16 attain air quality standards for carbon monoxide as required by federal or state law or 17 regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon 18 less than the tax on other motor fuel not described in (1) - (3) of this subsection. 19 * Sec. 3. AS 43.40.030(a) is amended to read: 20 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 21 operate an internal combustion engine is entitled to a motor fuel tax refund of 12 [SIX] 22 cents a gallon if 23 (1) the tax on the motor fuel has been paid; 24 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 25 watercraft; and 26 (3) the internal combustion engine is not used in or in conjunction with 27 a motor vehicle licensed to be operated on public ways. 28 * Sec. 4. The uncodified law of the State of Alaska is amended by adding a new section to 29 read: 30 APPLICABILITY. (a) AS 43.40.010(a), as amended by sec. 1 of this Act, applies to 31 motor fuel sold or transferred in the state on or after the effective date of sec. 1 of this Act.
01 (b) AS 43.40.010(b), as amended by sec. 2 of this Act, applies to motor fuel 02 consumed by a user on or after the effective date of sec. 2 of this Act. 03 (c) AS 43.40.030(a), as amended by sec. 3 of this Act, applies to a motor fuel tax 04 refund on motor fuel used on or after the effective date of sec. 3 of this Act. 05 * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 06 read: 07 TRANSITION: REGULATIONS. (a) The Department of Revenue may adopt 08 regulations necessary to implement the changes made by this Act. The regulations take effect 09 under AS 44.62 (Administrative Procedure Act), but not before the effective date of the law 10 implemented by the regulation. 11 * Sec. 6. Sec. 5 of this Act takes effect immediately under AS 01.10.070(c). 12 * Sec. 7. Except as provided in sec. 6 of this Act, this Act takes effect July 1, 2016.