{"data":{"id":"us-ak/as-43.40.005","jurisdiction":"us-ak","citation":"AS 43.40.005","heading":"Refined fuel surcharge levied.","body":"(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.\n(b) The following refined fuels are exempt from the surcharge imposed under this section:\n(1) fuel sold to a federal or state government agency for official use;\n(2) fuel refined and used outside the United States;\n(3) liquefied petroleum gas;\n(4) aviation fuel;\n(5) fuel sold or transferred between qualified dealers.","path":["Title 43. Revenue and Taxation.","Chapter 40. Motor Fuel Tax."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.40.005","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"3fe13ea8e4114886e6be32e6a2ed3637e3f77403750cf007596416a4b0905be1","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.35.220","next":"us-ak/as-43.40.007"},"notice":"GroundRules: Original legal text. Not legal advice."}