AS 43.40.005: Refined fuel surcharge levied.

(a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state.

(b) The following refined fuels are exempt from the surcharge imposed under this section:

(1) fuel sold to a federal or state government agency for official use;

(2) fuel refined and used outside the United States;

(3) liquefied petroleum gas;

(4) aviation fuel;

(5) fuel sold or transferred between qualified dealers.