reglab/housing_qa huggingface dataset:
AK Stat § 43.40.035 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.035. Other refunds and credits.

(a) A person who resells fuel on which a surcharge under AS 43.40.005 or the tax under AS 43.40.010(a) or (b) was previously paid is entitled to a credit or refund of (1) the motor fuel tax if the resold fuel is not motor fuel and the requirements of AS 43.40.015 have been fulfilled; or (2) the amount of surcharge or tax previously paid exceeds the surcharge or tax due on the resale. The amount of the credit or refund under this section is equal to the amount of the surcharge or tax previously paid on the resold fuel less the amount of the surcharge or tax prescribed by AS 43.40.005 or 43.40.010(a) or (b), respectively. (b) A reseller may elect, with the express written consent of the supplier of the reseller, to receive the credit or refund under this section directly from the supplier rather than by filing a claim for the credit or refund with the department. When an election is properly made under this subsection, the supplier may claim the credit or refund from the department. To be effective an election under this subsection must be signed in quadruplicate by the reseller and by the supplier. The reseller and the supplier shall each file one copy of the election, with original signatures, with the department. The reseller and supplier shall each retain a copy of the election with original signatures for audit review by the department. If an election is made under this subsection, it may not be revoked without the express written consent of the supplier. (c) For motor fuel sold to federal, state, and local government agencies for official use and purchased with a government credit card, the credit card issuer may apply for a refund of any motor fuel tax assessed on the purchase if the tax is not billed by the credit card issuer to the government agency making the purchase. For refined fuel sold to federal agencies for official use and purchased with a government credit card, the credit card issuer may apply for a refund of any refined fuel surcharge assessed on the purchase if the surcharge is not billed by the credit card issuer to the government agency making the purchase.
AK Stat § 43.40.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.050. Refund claim by affidavit or other documentation.

(a) A person who claims a refund under AS 43.40.030 shall present the claim for the refund to the commissioner by affidavit upon a form provided by the commissioner. The claim shall include the name, address, and occupation of the applicant, the nature of the business of the applicant, and a description sufficient to identify the machinery or equipment in which the motor fuel for which the refund is claimed was used. The claim shall be accompanied by each invoice issued to the claimant at the time the motor fuel was purchased. The commissioner may require any additional information that the commissioner considers necessary for the administration of this subsection. (b) A claim for refund under AS 43.40.030 or 43.40.035 shall be filed within one year after the date of the purchase of the refined or motor fuel as indicated on the invoice, and failure to file within the one-year period is a waiver of the right to the refund. A claim is considered to be filed when the claim is mailed or personally presented to an office of the department. (c) A reseller who claims a refund or credit under AS 43.40.035 shall present the refund claim to the department or to the supplier of that reseller by affidavit on a form provided by the department. The claim shall include the name, address, and occupation of the applicant, the nature of the business of the applicant, and a description sufficient to identify the reason for the refund or credit. The claim shall be supported by documentation required by the department. (d) A credit card issuer who claims a refund under AS 43.40.035 shall present the refund claim to the department on a form prescribed by the department together with documentation of the claim required by the department.
AK Stat § 43.40.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.060. Separate invoices.

The department may require the issuance of separate invoices for refined or motor fuel sold, distributed, or transferred when the invoices will be the basis for a refund claim.
AK Stat § 43.40.070 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.070. Refund warrants.

(a) Upon approval of a refund claim of the motor fuel tax by the department, a disbursement shall be made from the highway fuel tax account in the general fund in favor of the applicant in the amount of the claim. (b) Upon approval of a refund claim of the refined fuel surcharge by the department, a disbursement shall be made from the oil and hazardous substance release prevention account of the oil and hazardous substance release prevention and response fund established in AS 46.08.010 in favor of the applicant in the amount of the claim.
AK Stat § 43.40.080 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.080. Examination of books and records.

(a) To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books and records of a distributor of the refined or motor fuel. The department may cancel the refund of a claimant relying on a fraudulent invoice. (b) [Repealed, § 46 ch 113 SLA 1980.]
AK Stat § 43.40.085 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.085. Preservation of books and records.

Dealers and users shall preserve for three years all books and records pertaining to sales, transfers, and uses of refined or motor fuel that are subject to a surcharge or tax under this chapter.
AK Stat § 43.40.094 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.094. Qualified dealer license.

(a) A dealer is eligible for a qualified dealer license if the dealer sells at least 50 percent of fuel acquired to unrelated persons for any combination of the following purposes: (1) resale; (2) use in heating private or commercial buildings or facilities; (3) use in jet propulsion aircraft; (4) motor fuel. (b) A person applying for a qualified dealer license must use a form or format prescribed by the department. At the time of application, the applicant must provide an estimate of the average number of gallons of fuel subject to surcharge or tax each month during a calendar year, and state the estimated amount of surcharge and tax on those gallons. A license issued under this section is not transferable. (c) The department may not issue or renew a qualified dealer license if (1) the department finds that the applicant or qualified dealer has withheld information required in the application or that the information submitted in the application is false or misleading; (2) the applicant, or a responsible person of a business organization that is applying for the license, has been convicted within the last 10 years, in this state or in any other taxing jurisdiction, of crimes involving a fuel surcharge or tax; (3) the qualified dealer fails to comply with a requirement of this chapter; (4) the qualified dealer has failed to pay in full the surcharge, taxes, interest, and penalties levied under AS 43.05 or this chapter. (d) The department may (1) issue only one qualified dealer license to each person; (2) put additional limitations on the applicant or holder of a qualified dealer license. (e) A license issued under this section expires on June 30 following the date of issue. Before a license issued under this section expires, the licensee may apply to renew the license, on a form or in a format prescribed by the department, for one year after the expiration date of the license. (f) If the department determines a qualified dealer license may not be issued or renewed under this section, the department shall mail or electronically deliver a notice of license denial or nonrenewal to the person whose license was denied or not renewed. The person may appeal a notice of license denial or nonrenewal not later than 10 days after the date the notice was mailed or electronically delivered. (g) The department may, at the time an applicant applies for a qualified dealer license, require the applicant to file a bond or other security with the department in an amount equal to twice the estimated surcharge and tax due to the department in one month, or $5,000, whichever is greater. (h) The department may adopt regulations to implement this section, including regulations relating to the revocation of a license.
AK Stat § 43.40.100 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 40. Motor Fuel Tax|Sec. 43.40.100. Definitions.

In this chapter, (1) “dealer” means a person who sells or otherwise transfers in this state refined or motor fuel on which the surcharge or tax imposed by this chapter has not been paid; (2) “motor fuel” means fuel used in an engine for the propulsion of a motor vehicle or aircraft, and fuel used in and on watercraft for any purpose, or in a stationary engine, machine, or mechanical contrivance that is run by an internal combustion motor; “motor fuel” does not include (A) fuel consigned to foreign countries; (B) fuel sold for use in jet propulsion aircraft operating in flights (i) to foreign countries; or (ii) that continue from foreign countries, unless exemption of the motor fuel from taxation is disallowed because of the refiner's failure to comply with the provisions of a voluntary agreement under AS 43.40.092 in conjunction with expansion of refinery capacity; (C) fuel used in stationary power plants operating as public utility plants and generating electrical energy for sale to the general public; (D) fuel used by nonprofit power associations or corporations for generating electric energy for resale; (E) fuel used by charitable institutions; (F) fuel sold or transferred between qualified dealers; (G) fuel sold to federal, state, and local government agencies for official use; (H) fuel used in stationary power plants that generate electrical energy for private residential consumption; (I) fuel used to heat private or commercial buildings or facilities; (J) fuel used for other nontaxable purposes as prescribed by regulations adopted by the department; (K) fuel used in stationary power plants of 100 kilowatts or less that generate electrical power for commercial enterprises not for resale; or (L) residual fuel oil used in and on watercraft if the residual fuel oil is sold or transferred in the state or consumed by a user; for purposes of this subparagraph, “residual fuel oil” means the heavy refined hydrocarbon known as number 6 fuel oil that is the residue from crude oil after refined petroleum products have been extracted by the refining process and that may be consumed or used only when sufficient heat is provided to the oil to reduce its viscosity rated by kinetic unit and to give it fluid properties sufficient for pumping and combustion; (3) “qualified dealer” means a person who (A) refines, (B) imports, (C) manufactures, (D) produces, (E) compounds, or (F) wholesales refined or motor fuel; (4) “refined fuel” means fuel produced from oil that is used in an engine, machine, or contrivance that creates heat, energy, or power; (5) “user” means a person consuming or using refined or motor fuel, who (A) purchases the fuel out of the state and ships it into the state for personal use in the state; (B) manufactures the fuel in the state; or (C) purchases or receives fuel in the state that is not subject to the surcharge or tax under this chapter at the time of purchase or receipt or is subject to a surcharge or tax that is less than the rate prescribed by AS 43.40.005 or 43.40.010.
AK Stat § 43.56.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.010. Levy of tax.

(a) An annual tax of 20 mills is levied each tax year beginning January 1, 1974, on the full and true value of taxable property taxable under this chapter. (b) A municipality may levy and collect a tax under AS 29.45.080 at the rate of taxation that applies to other property taxed by the municipality. The tax shall be levied at a rate no higher than the rate applicable to other property taxable by the municipality. A municipality may not exempt from taxation property authorized to be taxed under this chapter. Exemptions shall be limited to those in AS 29.45.030, 29.45.050, and AS 43.56.020. (c) If the total value of assessed property of a municipality taxing under AS 29.45.080(c) exceeds the product of the percentage, as determined in AS 29.45.080(f), of the average per capita assessed full and true value of property in the state, to be determined by the department and reported to each municipality by January 15 of each year, multiplied by the number of residents of the taxing municipality, the department shall designate the portion of the tax base against which the local tax may be applied. (d) A tax paid to a municipality under AS 29.45.080 or former AS 29.53.045 on or before June 30 of the tax year shall be credited against the tax levied under (a) of this section for that tax year. If, however, a tax is not paid to a municipality until after June 30 of the taxable year, the department upon application shall refund to the taxpayer the amount of tax paid to the municipality under AS 29.45.080 or former AS 29.53.045. The credit or refund of taxes paid to a municipality may not exceed the total amount of tax levied by the department upon the taxpayer for the tax year, under (a) of this section.
AK Stat § 43.56.018 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.018. Property tax education credit.

(a) The owner of property taxable under this chapter is allowed a credit against the tax due under this chapter for contributions of cash or equipment accepted for  (1) direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation or by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;  (2) secondary school level vocational education courses, programs, and facilities by a school district in the state; (3) vocational education courses, programs, and facilities by a state-operated vocational technical education and training school; (4) a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;  (5) Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state; (6) education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government; and (7) the Alaska higher education investment fund under AS 37.14.750.  (b) The amount of the credit is 50 percent of contributions. (c) Each public college and university shall include in its annual operating budget request contributions received and how the contributions were used. (d) A contribution claimed as a credit under this section may not (1) be the basis for a credit claimed under another provision of this title; and (2) when combined with contributions that are the basis for credits taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total amount of credits exceeding $1,000,000; if the taxpayer is a member of an affiliated group, then the total amount of credits may not exceed $1,000,000 for the affiliated group; in this paragraph, “affiliated group” has the meaning given in AS 43.20.145.  (e) The credit under this section may not reduce a person's tax liability under this chapter to below zero for any tax year. An unused credit or portion of a credit not used under this section for a tax year may not be sold, traded, transferred, or applied in a subsequent tax year. (f) To qualify for a credit under this section, equipment must be appraised consistent with regulations adopted by the department to determine the value of the contribution for purposes of this section. (g) In this section, (1) “school district” has the meaning given in AS 43.20.014;  (2) “vocational education” has the meaning given in AS 43.20.014.
AK Stat § 43.56.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.020. Exemptions.

(a) The following are exempt from local taxes levied or authorized under AS 43.56.010(b): (1) property rights attached to or inherent in the right to explore for or produce oil or gas; (2) oil or gas leases or properties, whether producing or not; (3) oil or gas in place; (4) oil or gas produced or extracted in the state; (5) the value of intangible drilling expenses and exploration expenses; (6) an interest in property described in AS 43.55.017(a). (b) There is exempt from state taxes levied or authorized under AS 43.56.010(a), before the construction commencement date, property that is committed by contract or other agreement for use in this state primarily for the production or pipeline transportation of gas or unrefined oil, or in the operation or maintenance of facilities for the production or pipeline transportation of gas or unrefined oil. (c) In (a)(2) of this section, “properties” means mineral interests in oil and gas and working interests, royalty interests, and overriding royalty interests in oil and gas leases. (d) Taxable property of a natural gas pipeline project owned or financed by the Alaska Gasline Development Corporation or a joint venture, partnership, or other entity that includes the Alaska Gasline Development Corporation is exempt from state taxes levied or authorized under AS 43.56.010(a) and municipal taxes levied or authorized under AS 43.56.010(b) before the commencement of commercial operations of that natural gas pipeline project. In this subsection, “commencement of commercial operations” means the first flow of natural gas in the project that generates revenue to the owners of the natural gas pipeline project.
AK Stat § 43.56.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.030. In place of other taxes.

Except for those taxes imposed under AS 43.55, the taxes levied or authorized under AS 43.56.010(b) are in place of (1) all other ad valorem taxes or other taxes imposed by a municipality on property subject to tax under this chapter or exempted from taxation by AS 43.56.020; and (2) all other taxes imposed by a municipality on or with respect to the property subject to tax under this chapter or exempted from taxation by AS 43.56.020, including, but not limited to, (A) taxes on the retail sale or use of the property except for the retail sales tax on the first $1,000 of each sale; (B) taxes on the sale or use of gas or unrefined oil; (C) taxes on the sale or use of services used in or associated with the property or in its maintenance or operation except for the sales tax on the first $1,000 of each sale; (D) taxes on or measured by gross or net income from the property, including income from the exploration for, production of, or pipeline transportation of gas or unrefined oil or property; and (E) any license, excise, fee, charge or other tax on or pertaining to the property or services.
AK Stat § 43.56.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.040. State Assessment Review Board.

The State Assessment Review Board is created within the department. The board consists of five persons appointed by the governor to serve at the pleasure of the governor, each of whom must be knowledgeable of assessment procedures. Each board member is subject to confirmation by a majority of the members of the legislature in joint session.
AK Stat § 43.56.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.050. Per diem and expenses.

Members of the board shall receive per diem and expenses authorized by law for boards and commissions.
AK Stat § 43.56.070 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.070. Returns.

(a) The department may require by notice every person having ownership or control of an interest in property taxable under this chapter to submit a return in the form prescribed by the department, based on property values existing on January 1 of each year, except as otherwise provided in this chapter. (b) The department by written notice may require a person to provide additional information within 30 days of the notice.
AK Stat § 43.56.080 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.080. Investigation.

(a) The department may make an investigation of property on which a return has been filed or of taxable property upon which no return has been filed. In either case, the department may make its own valuation of the taxable property, which is prima facie evidence of full and true value. (b) An employee or agent of the department may enter any premise necessary for the investigation during reasonable hours and may examine property and appropriate records. The owner of the taxable property upon request shall furnish to the employee or agent of the department reasonable assistance required for the investigation. If refused entry, the department may seek a court order to compel entry. (c) For the purpose of the investigation the owner of the taxable property or a representative of the owner may be required to appear for examination under oath by the department.
AK Stat § 43.56.090 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.090. Assessment roll.

The department shall prepare annually the assessment roll for taxation under this chapter. The roll must contain: (1) a description of all taxable property; (2) the assessed value of all taxable property; (3) the names and addresses of persons owning property subject to assessment and taxation.
AK Stat § 43.56.100 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes|Sec. 43.56.100. Assessment notice.

(a) On or before March 1 of each year, the department shall send to every owner of taxable property named in the assessment roll a notice of assessment, showing the assessed value of the property. Notice of assessment is effective on the date of mailing. (b) The department shall send to a municipality a copy of the notice of assessment on any taxable property that is assessed under the provisions of this chapter and that is located in the municipality and on which a tax is authorized under AS 43.56.010(b).