reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.154 - Eligibility of aliens

Current through May 31, 2024
(a) The department will consider an alien to
				be lawfully admitted for permanent residence if the alien provides verification
				that the alien has been assigned a status under
				8 U.S.C.
				1101 -
				1189 (Immigration and Nationality
				Act) that allows the alien to adopt the United States as the alien's domicile,
				including the following statuses:
(1) status
				as an immigrant within the meaning of
				8 U.S.C.
				1101(a)(15), as verified by
				the USCIS;
(2) status as a
				nonimmigrant within the meaning of
				8 U.S.C.
				1101(a)(15), as verified by
				the USCIS, if that status does not require the alien to declare that the alien
				has a residence in a country other than the United States;
(3) indefinite parole into the United States
				under 8 U.S.C.
				1182(d)(5), as verified by
				the USCIS;
(4) a status described
				in 8 U.S.C.
				1186 a (Conditional Permanent Resident Status
				for Certain Alien Spouses and Sons and Daughters) or
				8 U.S.C.
				1186 b (Conditional Permanent Resident Status
				for Certain Alien Entrepreneurs, Spouses, and Children), as verified by the
				USCIS.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.163 - Allowable absences

Current through May 31, 2024
(a) Except as provided in
				AS
				43.23.005(c), an individual
				who has never been physically present in Alaska may not claim an allowable
				absence under
				AS
				43.23.008.
(b) An individual who was absent from Alaska
				for more than 180 days is not eligible for a dividend if the individual
(1) was not a state resident for at least 180
				days immediately before departure from Alaska;
(2) repealed 1/1/2000.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.183 - Individuals identified as incarcerated for certain offenses

Current through May 31, 2024
(a) If the
				Department of Corrections or the Department of Public Safety advises the
				department in writing that the Department of Corrections or the Department of
				Public Safety incorrectly identified an individual as being incarcerated or
				sentenced as the result of a conviction for an offense as described in
				AS
				43.23.005(d), the department
				will reverse a denial issued as a result of the Department of Corrections or
				the Department of Public Safety error even if the individual does not have an
				appeal of the denial pending before the department or the court.
(b) An individual who was correctly
				identified as incarcerated or sentenced for an offense as described in
				AS
				43.23.005(d), and
				consequently was denied a dividend, may appeal a denial of a dividend issued
				under AS
				43.23.005(d) within 60 days
				of the reversal or vacating of the disqualifying convictions for which the
				individual was incarcerated or sentenced. The department will overturn any
				denial of an individual who
(1) has a valid
				appeal of the individual's dividend denial pending before the department or a
				court;
(2) can demonstrate to the
				department's satisfaction that all disqualifying convictions for which the
				individual was incarcerated or sentenced during the qualifying year for that
				dividend have been vacated or reversed; and
(3) is otherwise eligible for the
				dividend.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.193 - Payment of dividends to individuals identified as non-compliant sex offenders

Current through May 31, 2024
(a) On or before September 25 of each year,
				the department will mail, to the address provided on the dividend application,
				a written notice to applicants whose dividend payment will be delayed under
				AS
				43.23.021(a).
(b) The department will not pay a dividend to
				an applicant that has been sent a written notice under (a) of this section,
				unless the applicant provides the department with an original, signed letter
				from Department of Public Safety verifying that the applicant has registered
				and is in compliance with the verification and notices required under AS 12.63.
				The letter from the Department of Public Safety must be dated after the date of
				the written notice under (a) of this section and must be received by the
				department within one year after the date of the written notice under (a) of
				this section.
Authority:
AS
					 43.23.015
AS
					 43.23.021
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.203 - Assignments

Current through May 31, 2024
(a) The department will not implement an
				assignment, or a transaction, of whatever nature, that the department
				determines to be an assignment, of a dividend unless the assignee named is an
				agency authorized to receive an assignment under
				AS
				43.23.069.
(b) An assignment of a dividend may not be
				made if application for the dividend was made on behalf of a child or made on
				behalf of an incompetent or disabled adult, except that the dividend of a child
				may be assigned to satisfy restitution agreed to, or required under
				AS
				47.12.120 or to satisfy a court-ordered fine
				or judgment for court-appointed attorney fees.
(c) Once an assignment is made and submitted
				to the department, a retraction of that assignment by the assignor will not be
				honored by the department.
(d) An
				assignment must be made in writing on a form provided by the department, signed
				by the assignor, and properly executed in the presence of two disinterested
				witnesses or a notary public, and filed with the department before the final
				processing of the assignor's dividend application. However, assignments made on
				behalf of a child must be executed by the sponsor of the original application
				or by an official appointed by the state court system.
(e) Repealed 1/1/2002.
(f) Upon receipt of a written request from an
				applicant, the department will change an applicant's University of Alaska
				College Savings Plan check-off response. The department will not guarantee
				processing of a request received after August 1 of the dividend year.
(g) If, for purposes of
				AS
				43.23.065(d), April 1 falls
				on a Saturday, Sunday, or state holiday, the date becomes the next working
				day.
Authority:
AS
					 43.23.015
AS 43.23.055
AS 43.23.065
AS
					 43.23.069
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.213 - Attachments

Current through May 31, 2024
(a) Notwithstanding the provisions of
				AS
				43.23.065, 100 percent of a dividend payable
				to an individual under
				AS
				43.23.005-43.23.095 is available for
				attachment in the collection of money owed to the United States if the notice
				of levy served on the department by an agency of the United States under
				federal law preempts state law.
(b)
				Except as provided in (h) of this section, a writ of execution issued to
				enforce a judgment of the court must be served in the manner set out in Rule
				4(c)(1) of the Alaska Rules of Civil Procedure. A service by certified mail,
				return receipt requested, may only include one Notice of Levy/Writ of
				Execution. Service may be made in writing upon the department on the
				department's website, or in person only at locations designated by the
				department during the hours the location is open to the public.
(c) As required by
				AS
				09.35.110, a notice of levy must accompany a
				writ of execution. If the notice of levy is made electronically, a CD-ROM
				containing the image of the writ of execution must be received by the
				department no later than 10 days after successful submission of the levy file.
				If the notice of levy is made in person, the writ of execution must be
				submitted with the levy file. A notice of levy that is submitted without the
				required writ of execution will be rejected.
(d) In order to establish a positive
				identification between the attachment and an individual's dividend file, the
				department will require a three-point match. All matches between the attachment
				and the dividend file must be exact. The matches will be made against any three
				of the following:
(1) first name;
(2) date of birth;
(3) social security number; or
(4) last name.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.223 - Payment of dividends

Current through May 31, 2024
(a) Repealed 1/1/2005.
(b) An eligible individual, including a
				child, may qualify to have the department directly deposit the individual's
				dividend into the individual's financial institution account, if the
(1) individual or the individual's sponsor
				specifically requests in writing direct deposit of the dividend;
(2) individual or the individual's sponsor
				provides in writing a valid account number for a financial institution that has
				entered into agreement with the department to participate in direct deposit of
				dividends;
(3) individual or the
				individual's sponsor provides the department a valid social security
				number;
(4) participating financial
				institution communicates
(A) that the
				institution has an open account exactly matching the account number provided by
				the individual or the individual's sponsor; or
(B) repealed 8/22/97;
(C) that, if the institution records do not
				exactly match the information in (A) of this paragraph, the institution has
				enough corroborating information regarding the account to ensure the deposit
				will be made to the individual's or the individual's sponsor's account and the
				institution indemnifies the department against deposit errors resulting from
				that institution's inability to exactly match the information in (A) of this
				paragraph; and
(5)
				individual's application is not missing information or still subject to an
				eligibility determination when direct deposit payments are made by the
				department.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.233 - Disallowance of claims and recovery of assessments

Current through May 31, 2024
(a) The department
				will, in its discretion, recover a dividend payment from the individual who
				received a payment or from the individual who applied on behalf of another
				individual, and, in the case of multiple payments made to another individual,
				from any individual who applied for and received one of the multiple payments
				if the department determines that
(1) an
				individual was not qualified to apply on behalf of another
				individual;
(2) the other
				individual was not eligible for the dividend; or
(3) more than one payment was made on behalf
				of the other individual.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.243 - Interest

Current through May 31, 2024
(a) Dividends held in trust by a public
				agency in accordance with
				AS
				43.23.015(e) will be
				invested by the department together with other money under
				AS
				37.10.070. No separate investment accounts
				for individual applicants will be maintained. Monies held in trust and invested
				will be paid interest at the average rate earned by all money invested in
				accordance with
				AS
				37.10.070 from the date the application is
				approved and processed for payment by the department to the date the claim for
				payment of the money is filed by or on behalf of the individual on whose behalf
				the public agency filed.
(b) Except
				as provided in (c) of this section, interest accrues on assessments of
				disallowed dividend payments at the rate established in
				AS
				45.45.010 on the balance of the dividend
				owing.
(c) Interest does not
				accumulate on an assessment of a disallowed dividend if the dividend is repaid
				within 60 days after the determination of disallowance becomes final.
Authority:
AS
					 43.23.015
AS
					 43.23.055
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.253 - Disclosure

Current through May 31, 2024
(a) Except to the
				extent required under
				AS
				24.20.271,
				AS
				24.55.160-24.55.170,
				AS
				43.23.015, and 43.23.017 for the
				administration of the dividend program, and as provided in this section,
				information provided regarding an individual's application is confidential.
				Except as provided in (e) of this section, the department will release
				information provided regarding an individual's application to that individual
				or to an authorized representative of the individual.
(b) The following information is subject to
				release by the department under the following conditions:
(1) to an individual, including a
				representative of an agency, who has filed an application on behalf of another
				individual, information regarding the eligibility status of that other
				individual;
(2) to any of two or
				more competing sponsors of an applicant, information regarding the status of
				the applicant's eligibility;
(3)
				repealed 1/1/2011;
(4) to a process
				server or plaintiff identified on a writ of execution by case number or court
				of origin, information related to payments made by the department to the
				process server or court and the status of a payment due the process server or
				court;
(5) to a financial
				institution with a specific dividend warrant number, whether a stop payment has
				been placed on that warrant;
(6) to
				a person who makes a written request and pays the fee under
				15 AAC 23.263(a),
				if applicable, the names of applicants in an electronic medium and format
				specified by the department;
(7)
				repealed 1/1/2003;
(8) repealed
				1/1/2003;
(9) repealed
				1/1/2003;
(10) repealed
				1/1/2003;
(11) repealed
				1/1/2003;
(12) repealed
				1/1/2003;
(13) repealed
				1/1/2003;
(14) repealed
				1/1/2003;
(15) repealed
				1/1/2003;
(16) repealed
				1/1/2003;
(17) repealed
				1/1/2003;
(18) repealed
				1/1/2003;
(19) repealed
				1/1/2003;
(20) repealed
				1/1/2003;
(21) repealed
				1/1/2003;
(22) repealed
				1/1/2003;
(23) repealed
				1/1/2003;
(24) repealed
				1/1/2003;
(25) repealed
				1/1/2024;
(26) upon written request
				and approval from the department, to governmental agencies, information for use
				in administering programs, collecting debts, and for use in official
				investigations.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.263 - Fees and fines

Current through May 31, 2024
(a) The department will provide information
				requested under
				15 AAC 23.253(b) (6) for a fee of $25. All payments required
				under this subsection must be made by check or money order and must be received
				by the department before the request will be processed.
(b) The department will deduct from each
				dividend assigned or attached $2 for each assignment, attachment, garnishment,
				or levy not released at the time the dividend is paid.
(c) If a person requests a paper list of
				information under
				15 AAC 23.253(g),
				the department will charge the fees in accordance with
				AS
				40.25.100-40.25.220 and 2 AAC 96 for the
				inspection and copying of public records.
(d) The amount of a civil fine imposed for a
				violation found under
				AS
				43.23.035(c) will be based
				on the cost incurred by the department for investigating and processing the
				violation. Costs incurred by the department may include personal services,
				travel, and research fees.
(e) Each
				application for inclusion on the list of beneficiary organizations to be
				included within the online permanent fund dividend application must be
				accompanied by a nonrefundable fee of $250. A payment required under this
				subsection must be made by check or money order.
As of Register 176 (January 2006), and acting under
					 AS
					 44.62.125(b)(6), the
					 regulations attorney made a technical change to
					 15 AAC 23.263(c),
					 to reflect Executive Order 113 (2005). Executive Order 113 eliminated the
					 Telecommunications Information Council and transferred its functions related to
					 public information and records to the governor and to the Department of
					 Administration.
Authority:
AS
					 40.25.110
AS 40.25.115
AS 43.23.035
AS 43.23.062
AS
					 43.23.071
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.310 - Application for beneficiary organization

Current through May 31, 2024
(a) Repealed
				6/5/2011.
(b) As part of the online
				permanent fund dividend application, the department will provide a search tool
				to allow selection of a specific beneficiary organization. The beneficiary
				organization must provide a physical address for the organization's place of
				business in a geographic location in order for the organization to be listed in
				the online search tool to provide services or aid in the geographic
				location.
(c) For the purposes of
				AS
				43.23.062(d)(1), the
				department will consider an educational organization, community foundation, or
				charitable organization to have filed an application only if that application
				is complete and timely. For the purposes of this subsection, an application is
(1) timely if it is postmarked on or before
				March 31 of the qualifying year; and
(2) complete if, when considered along with
				documents submitted with an application that established eligibility for a
				prior dividend year, it contains all the information required for the
				department to make the determinations required by
				AS
				43.23.062(d)(2) - (9),
				including copies of documents necessary to determine eligibility.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.320 - Withdrawal or change of contribution

Current through May 31, 2024
An individual may withdraw or change an election to
				  contribute to a beneficiary organization made on the online application only as
				  provided in this section. In order to be effective, an individual must complete
				  the online process to change or withdraw an election through the department's
				  website on or before August 31 of the dividend year.
Authority:
AS
					 43.23.062
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.330 - Authorized notification of contributions

Current through May 31, 2024
(a) The department
				will provide a place on the online application form where an individual filing
				for a permanent fund dividend may authorize a limited release of information
				gathered in the form to the beneficiary organizations selected to receive a
				contribution from the individual's dividend. On the online application form,
				the department will include a question asking whether an individual consents to
				a release of the name and mailing address of the individual making the
				contribution to the beneficiary organization and the amount of the
				contribution. The release of information will be permitted to allow the
				beneficiary organization to acknowledge the contribution and to explain how the
				contribution will be expended. On the online application form, the department
				will include a disclosure that a beneficiary organization receiving information
				released under this section is not required to keep the information
				confidential.
(b) On the online
				application form, the department will include a means by which the individual
				may answer "yes" or "no" to the authorization question. Failure to answer the
				authorization question will be considered to be a refusal of authorization to
				release information, other than information specifically authorized for release
				by law.
(c) A parent or legal
				guardian may consent to the release of information authorized in this section
				on behalf of a minor child. A person authorized by
				15 AAC 23.123 to file for a
				dividend on behalf of an adult may consent to the release of information
				authorized in this section on behalf of the adult.
Authority:
AS
					 43.23.017
AS
					 43.23.062
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.340 - Contribution list appeals

Current through May 31, 2024
(a) No later than
				August 1 of the qualifying year, the department will issue written notice of
				the department's decision relating to an application of an educational
				organization, community foundation, or charitable organization to appear in the
				contribution list of beneficiary organizations authorized by
				AS
				43.23.062 as a part of the online permanent
				fund dividend application form. The department will send the decision by
				electronic mail or facsimile transmission to the organization. To appeal from
				that decision, the organization must submit its appeal in writing, and the
				department must receive the appeal within 15 days after the date of the notice
				of the department's decision. The organization's authorized representative must
				sign the appeal.
(b) The appeal
				must contain a complete explanation for the basis of the appeal, including a
				detailed statement of the factual and legal basis of the issues, copies of the
				documents on which the appellant intends to rely, and a statement of the remedy
				requested. The appeal must provide the address of the organization or the
				organization's representative to whom any notice or decision concerning the
				appeal is to be mailed or delivered. The appeal must indicate whether an
				evidentiary hearing is requested. If an evidentiary hearing is requested, the
				appeal must include a statement of the facts alleged to be in
				dispute.
(c) In accordance with
				AS
				44.64.060, the department will refer an
				appeal for which an administrative hearing is requested to the Office of
				Administrative Hearings. The department will request a fast-track hearing under
				2 AAC 64.210 and expedited proceedings for proposals for
				action under
				AS
				44.64.060(e) so that a
				proposed decision will be ready for final action by the department within 45
				days after receiving the appeal, or by October 1 of the qualifying year,
				whichever is earlier.
(d) The
				decision on the appeal is a final administrative decision of the department
				that may be appealed to the superior court under the Alaska Rules of Appellate
				Procedure.
Authority:
AS
					 43.23.060
AS
					 43.23.062
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.350 - Payment of contributions

Current through May 31, 2024
(a) The department
				will directly deposit contributions made to beneficiary organizations into the
				financial institution account of the agent organization. At the same time that
				it issues electronic deposits to individuals applying for the permanent fund
				dividend each year, the department will electronically deposit the
				contributions made to all eligible beneficiary organizations receiving
				contributions.
(b) The department
				will prepare a report for the agent organization that sets out for each
				beneficiary organization the amount contributed, the applicant locater number
				assigned by the department to each individual making a contribution to the
				beneficiary organization, and the information, if any, authorized to be
				released by that individual.
(c) If
				a dividend remains unpaid for any reason after December 31 of the dividend
				year, contributions elected with the application for the dividend expire
				December 31 of the year for which the contribution is associated.
Authority:
AS
					 43.23.062
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.360 - Permanent fund dividend donations for educational purposes and the dividend raffle; eligibility

Current through May 31, 2024
(a) As part of the
				online permanent fund dividend application, the department will provide an
				option for an applicant who is 18 years of age or older to direct that all or a
				portion of the applicant's dividend payment be donated for educational purposes
				and to enter the permanent fund dividend raffle.
(b) An applicant may make a donation under
				this section in increments of $100, up to the total amount of the permanent
				fund dividend that the applicant is entitled to receive, rounded down to the
				nearest $100. Each $100 donation is equal to one entry into the raffle under
				AS
				43.23.230. An applicant may not withdraw or
				exchange a donation after the applicant submits the original application.
(c) Regardless of the amount of a
				donation for educational purposes an applicant intends to make under this
				section and
				AS
				43.23.230, if an applicant makes both a
				charitable contribution under
				AS
				43.23.130 and a donation for educational
				purposes as described in
				AS
				43.23.230, and the combined total of required
				deductions, charitable contributions, and donations results in an amount
				greater than an applicant would otherwise be entitled to receive as a permanent
				fund dividend the order of subtraction shall be as follows:
(1) first, the full amount of any required
				deductions;
(2) second, the full
				amount, to the extent of any remaining balance, of charitable contribution made
				under AS
				43.23.130; and
(3) last, donations for educational purposes
				as provided for in this section and
				AS
				43.23.230.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 1 - Permanent Fund Dividend Program › 15 AAC 23.370 - Permanent fund dividend raffle procedures

Current through May 31, 2024
(a) The
				commissioner will conduct the permanent fund dividend raffle not later than
				January 31 each year. The department will provide public notice of the date,
				time, and location of the drawing on the Alaska Online Public Notice System
				(AS
				44.62.175) at least 15 days before the
				drawing is scheduled to occur.
(b)
				The commissioner will appoint a certified public accountant to serve as the
				auditor for the dividend raffle. The auditor shall witness the raffle drawing
				and certify in writing, within a reasonable time after the raffle is completed,
				the department's compliance with the procedures set out under this section. As
				the witness to the raffle drawing, the auditor shall
(1) watch as printed tickets are placed in
				the dividend raffle drawing container;
(2) accompany the printed tickets to the
				location of the dividend raffle draw;
(3) watch the drawing occur; and
(4) accompany the printed tickets being
				returned to the department.
Alaska Administrative Code › Title 15 - Revenue › Chapter 23 - Alaska Permanent Fund Dividend › Article 3 - Permanent Fund Dividend Distribution: 1983 and Subsequent Years (Repealed)

Current through May 31, 2024
As of Register 109 the substance of former 15 AAC 23.605 - 15
				  AAC 23.705 is contained in
				  15 AAC 23.110 - 15 AAC
				  23.260.
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 4 - Collection of Tax › 15 AAC 40.300 - Fuel subject to tax; incidence of tax

Current through May 31, 2024
(a) The motor fuel
				tax is imposed under AS 43.40 at the earlier of
(1) the sale or transfer of motor fuel in the
				state; or
(2) the use of motor fuel
				in the state.
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 4 - Collection of Tax › 15 AAC 40.310 - Exempt sales, transfers, or uses

Current through May 31, 2024
(a) Except as
				provided in (b) of this section, fuel meeting the following requirements is
				exempt from tax under AS 43.40:
(1) fuel that
				is specifically excluded under
				AS
				43.40.100(2)(A) -
				(L);
(2) fuel withdrawn from a foreign trade zone
				or bonded warehouse to the extent that an exemption is required by
				19 U.S.C.
				81a-81u and
				19 U.S.C.
				1309(a) and (d);
(3) fuel that is exported;
(4) fuel used exclusively for a domestic
				purpose in single or multiple unit private dwellings, including mobile homes,
				but not including watercraft;
(5)
				losses of volume of fuel that occur during handling, transportation, and
				storage, including losses of volume due to temperature changes of the
				fuel.
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 4 - Collection of Tax › 15 AAC 40.320 - Sales or transfers for mixed uses

Current through May 31, 2024
(a) Except as
				provided in (b) of this section, fuel transferred to a common storage tank is
				taxable at the time of sale or transfer at the highest rate that applies to any
				of the fuel transferred into the tank.
(b) A person operating jet propulsion
				aircraft in both foreign and domestic flights may elect to defer the payment of
				the tax under AS 43.40 on the transfer of the fuel to a common storage tank. A
				person makes the election annually on a form or in a format prescribed by the
				department. A person making the election must file a tax return and remit the
				amount of tax due no later than the last day of the month following the month
				in which the person withdrew the fuel from the common storage tank. The
				withdrawal from the common storage tank of fuel subject to tax under AS 43.40
				is a taxable transfer under AS 43.40.
(c) A municipality or a federally recognized
				tribe may elect to defer the payment of tax on diesel purchased for its own
				official use and for resale to residents of the municipality or tribal members
				if
(1) the municipality is incorporated under
				AS
				29.05.011 and is not connected to more than
				200 miles of publicly maintained roads; or
(2) the federally recognized tribe stores the
				fuel in a location that is not connected to more than 200 miles of publicly
				maintained roads.
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 4 - Collection of Tax › 15 AAC 40.330 - Certificate of use

Current through May 31, 2024
(a) A dealer or reseller must obtain a
				certificate of use in each calendar year from the person intending to use the
				fuel at the time of the first sale or transfer of fuel that is exempt from
				taxation under AS 43.40. A certificate of use must be a form prescribed by the
				department. That form may be obtained from the dealer, reseller, or
				department.
(b) A person engaged in
				mining or construction activity who purchases fuel for heating purposes must
				include an attachment to the certificate of use that identifies and diagrams
				the location of each storage tank that stores fuel used exclusively for
				heating.
(c) The person who intends
				to use the fuel must sign the certificate of use. The certificate of use is not
				valid if signed by a dealer or reseller.
(d) A person obtaining fuel with a
				certificate of use who later uses the fuel for a purpose that is taxable under
				AS 43.40 shall file a tax return on a form or in a format prescribed by the
				department and pay the tax by the last day of the month following the month in
				which the taxable use occurred.
(e)
				If the department publishes a list of qualified dealers or other persons to
				whom fuel may be transferred without collecting tax under AS 43.40, a dealer
				may rely on the most recent list in place of a certificate of use obtained
				under this section.
(f) In
				determining whether a certificate of use is not required under
				AS
				43.40.015(d)(2). the
				department will consider fuel to be exempted under
				AS
				43.40.100(2)(I) as fuel used
				to heat private or commercial buildings or facilities only if the fuel is
				delivered to a tank
(1) providing a direct
				and dedicated supply to the building or facility being heated; or
(2) that is
(A) clearly and conspicuously marked as being
				intended for use or resale as heating fuel only; and
(B) equipped, modified, or monitored to a
				degree sufficient to cause a reasonable person to believe that the tank's
				contents will be dispensed or resold as heating fuel only.
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 4 - Collection of Tax › 15 AAC 40.340 - Gasohol control period

Current through May 31, 2024
The lower tax rate provided for in
				  AS
				  43.40.010(a)(4)(A) or
				  (b)(4)(A) on gasohol applies during
				  the
(1) control period specified in
				18 AAC 53.010, except that the
				lower tax rate does not apply on March 1; and
(2) five days before the first day of the
				control period, as specified in
				18 AAC 53.020.
Authority:
AS
					 43.05.080
AS
					 43.40.010
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 5 - Tax Return Filing Requirements; Filing Credits › 15 AAC 40.400 - Tax return filing requirements

Current through May 31, 2024
(a) Each person
				subject to
				AS
				43.40.010(c) shall file the
				tax return, under penalty of unsworn falsification, on a form or in a format
				prescribed by the department. Each person shall file a separate tax return for
				gasoline, diesel, aviation fuel, and gasohol.
(b) Each person filing a tax return under (a)
				of this section may deduct and retain one percent of the total monthly tax due
				per tax return, up to $100, if the tax return is complete and timely filed, and
				the tax is timely paid. The department will not consider the tax return
				complete unless the tax return includes information on the sales, transfers, or
				purchases of all fuel held as inventory in this state, regardless of whether
				the fuel is classified as motor fuel under
				AS
				43.40.100.
Authority:
AS
					 43.05.080
AS
					 43.40.010
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 6 - Refunds › 15 AAC 40.500 - Refunds and credits on sales or transfers by resellers

Current through May 31, 2024
A claim by a reseller for refund or credit on sales or
				  transfers under
				  AS
				  43.40.035 must be made on a form prescribed
				  by the department, and must include original invoices issued to the reseller,
				  copies of invoices issued by the reseller, and copies of each certificate of
				  use required under
				  AS
				  43.40.015(b). The invoices
				  must show the type of fuel transferred, the number of gallons transferred, and
				  the amount of tax billed. The claim for refund or credit of taxes paid must be
				  filed within one year after the date of the sale or transfer as shown on the
				  invoice issued by the reseller.
Authority:
AS
					 43.05.080
AS 43.40.035
AS 43.40.050
AS
					 43.40.060
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 6 - Refunds › 15 AAC 40.510 - Other refunds

Current through May 31, 2024
(a) If a person obtains motor fuel on which
				the tax levied by
				AS
				43.40.010 has been paid and uses the fuel in
				a manner that would have made the fuel subject to a lower tax than was paid, or
				exempt from tax under
				AS
				43.40.100(2), the person may
				apply to the department for a refund of the difference within the time period
				provided in
				AS
				43.40.050(b). The refund
				claim must be made on a form prescribed by the department.
(b) Except as provided in (d) of this
				section, the claim must include original invoices of each purchase of fuel for
				which a refund is being claimed. The invoices must show the type of fuel
				purchased, the number of gallons of fuel purchased, and the amount of tax paid
				under AS 43.40.
(c) A person making
				a claim for refund for fuel used from a common storage tank must provide
				documentation to show the use of all fuel from that tank. The department will
				accept as documentation fuel use logs or other records that clearly show the
				use of fuel from that tank.
(d) An
				agency of the United States government whose employees make purchases of fuel
				exclusively for official use and use a credit card issued to that agency may
				submit a claim for refund containing a schedule of invoices of purchases of
				fuel instead of the original invoices for the fuel. Charges on the card must be
				billed directly to the federal governmental agency. A person may submit a claim
				for refund of more than $100 under this subsection at any time within the
				period provided in
				AS
				43.40.050(b). A person may
				submit only one claim of less than $100 in any six-month period. The schedule
				of invoices must be subject to generally accepted internal accounting controls,
				be capable of verification by audit, and detail the following information for
				each purchase of fuel:
(1) the transaction
				date;
(2) the invoice
				number;
(3) the type of fuel
				purchased;
(4) the name of the
				seller and physical location of the pump;
(5) the name of the United States
				governmental agency purchasing the fuel;
(6) the price per gallon of fuel
				paid;
(7) the number of gallons of
				fuel purchased;
(8) the tax paid on
				each gallon of fuel purchased;
(9)
				other information required by the department in order to evaluate if the claim
				for refund meets the requirements of AS 43.40 and this subsection.
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 7 - Qualified Dealer License and Bonding Requirements › 15 AAC 40.610 - Bonding requirement

Current through May 31, 2024
(a) A person
				applying for a qualified dealer license must file a bond with the department in
				an amount equal to twice the estimated average monthly tax or $5,000, whichever
				is greater. A person applying to renew a qualified dealer license must file
				either a new bond or a bond continuation certificate on a form or in a format
				prescribed by the department. The bond may not be cancelled and must remain in
				effect until the department determines that the assessment or collection of the
				motor fuel tax is satisfied or prohibited by the applicable statute of
				limitations. The department may accept other security in the amount required by
				this section instead of a bond, including a certificate of deposit, a cash
				deposit, or bank letter of credit.
(b) If at any time the qualified dealer
				learns information that would lead a reasonable person to believe that the
				estimate required in 15 AAC 40.610(a) is understated, the qualified dealer
				shall file a corrected estimate with the department, recalculate the amount of
				bond due under (a) of this section, and file an additional bond with the
				department. The qualified dealer shall file the corrected estimate and provide
				the additional bond within 30 days after the date on which the qualified dealer
				learned the information that would have resulted in a higher original
				estimate.
(c) Repealed
				10/16/2013.
(d) The department may
				require an additional bond if the qualified dealer's average tax liability over
				the last 12 months exceeds the estimated tax liability upon which the bond is
				based.
(e) A qualified dealer that
				has shown a consistent history of timely filing of monthly tax returns and
				payment of monthly tax to the department over the last three years is not
				required to maintain a bond if the qualified dealer continues to remain in
				compliance with AS 43.40. The department will notify the qualified dealer of
				any noncompliance that would require the qualified dealer to file a bond under
				this subsection. The qualified dealer must file with the department the bond
				required by this subsection within thirty days of the date of issuance of the
				notice.
Authority:
AS
					 43.05.080
AS
					 43.40.100
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 7 - Qualified Dealer License and Bonding Requirements › 15 AAC 40.615 - Demand on bond or other security

Current through May 31, 2024
Except if under appeal, the department will make demand on a
				  bond or other security if a licensee fails to pay an amount due under AS 43.05,
				  AS 43.40, or this chapter to the department, including taxes, interest, or
				  penalties, within the time required by law.
Authority:
AS
					 43.05.080
AS 43.05.150
AS
					 43.40.100
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 7 - Qualified Dealer License and Bonding Requirements › 15 AAC 40.620 - Revocation of qualified dealer license

Current through May 31, 2024
(a) The department
				may revoke a qualified dealer license if
(1)
				the licensee fails to comply with a requirement of AS 43.40 or this
				chapter;
(2) the licensee is not
				currently engaged in the activities specified in
				AS
				43.40.100(3);
(3) the licensee, or a responsible person of
				a licensee that is a business organization, has been convicted within the last
				10 years, in this state or any other taxing jurisdiction, of crimes involving
				fuel tax under
				AS
				43.05.290 or similar provisions in other
				taxing jurisdictions; or
(4) except
				if under appeal, the licensee has failed to pay in full the taxes, interest,
				and penalties levied under AS 43.05 and AS 43.40.
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 9 - General Provisions › 15 AAC 40.800 - Recordkeeping requirements

Current through May 31, 2024
Each dealer, reseller, and user must keep records to make a
				  complete accounting for the information required on the tax return or claim for
				  a refund under AS 43.40, including fuel purchases, transfers, and use. The
				  records must include an accounting for inventories of fuel on the first and
				  last days of the month, or in the case of a claim for a refund, inventories on
				  the first and last days of the claim period. The failure to maintain records
				  required by
				  AS
				  43.40.085 and this chapter will result in the
				  denial of the refund.
Authority:
AS
					 43.05.080
AS
					 43.40.085
Alaska Administrative Code › Title 15 - Revenue › Chapter 40 - Motor Fuel Tax › Article 9 - General Provisions › 15 AAC 40.900 - Definitions

Current through May 31, 2024
As used in AS 43.40 and this chapter, unless the context
				  requires otherwise,
(1) "aviation
				fuel" means fuel used in an aircraft;
(2) "charitable institution" means a person
				described in 26 U.S.C.
				501(c)(3) (Internal Revenue
				Code sec. 501(c)(3)) and exempt from income taxation under
				26 U.S.C.
				501(a) (Internal Revenue
				Code sec. 501(a));
(3) "common
				storage tank" means a storage tank serving both taxable and exempt uses, or
				multiple taxable uses to which various tax rates apply;
(4) "dealer" has the meaning given in
				AS
				43.40.100;
(5) "department" means the Department of
				Revenue;
(6) "domestic purposes"
				means use in and around a private residence, except that it does not include
				use on public highways, in or on watercraft, or in conjunction with any
				commercial activity;
(7) "exported"
				means transported as cargo out of this state by or for the seller or purchaser
				and intended for use outside of this state;
(8) "federally recognized tribe" means a
				tribal entity that the United States Department of the Interior, Bureau of
				Indian Affairs, has recognized in this state and listed in 65 Fed. Reg. 13, 298
				(Mar. 13, 2000); that list is adopted by reference;
(9) "flight" includes the continuing segment
				of a flight with a stopover in this state where the flight number and aircraft
				are not changed between flight segments;
(10) "fuel" has the meaning given to "motor
				fuel" in AS 43.40.100(2),
				except that "fuel" includes fuel and residual fuel oil listed in
				AS
				43.40.100(2)(A)-(L);
(11) "gasohol" means motor fuel that is
				blended with alcohol as described in
				AS
				43.40.010;
(12) "import" means to deliver fuel as cargo
				into this state;
(13) "motor fuel"
				has the meaning given in
				AS
				43.40.100;
(14) "official use" does not include the
				following:
(A) consumption by a contractor who
				purchases motor fuel either for its own account or as the agent of a government
				agency for use in the performance of a contract with that agency;
(B) use in a private vehicle, unless
				transporting students;
(C) sales of
				fuel, except as provided in
				15 AAC 40.320(c);
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 1 - Licensing › 15 AAC 50.010 - Application for license

Current through May 31, 2024
(a) A person
				engaged in a cigarette business in the state shall file an application for a
				license on a form provided by the department, pay the license fee as required
				under 15 AAC 50.030, and, in the case of
				a distributor, file a surety bond as required under
				15 AAC 50.040.
(b) The application must include the
				following information:
(1) the applicant's
				name and address;
(2) the name
				under which the cigarette business will be conducted;
(3) the applicant's cigarette business
				category as a manufacturer, distributor, direct-buying retailer, vending
				machine operator, or buyer;
(4) in
				the case of vending machine operator, the number of vending machines which will
				be operated; and
(5) other
				information required on the department's application form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 1 - Licensing › 15 AAC 50.020 - Display and surrender of license

Current through May 31, 2024
(a) A license must
				be prominently displayed at the licensee's place of business. A vending machine
				operator shall also display a stamp provided by the department on each vending
				machine operated by the licensee.
(b) A licensee shall surrender a license
				within 30 days after
(1) a revocation of a
				license;
(2) a cessation of a
				cigarette business;
(3) a change of
				ownership of a cigarette business; or
(4) a change of a place of
				business.
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 1 - Licensing › 15 AAC 50.030 - License fees

Current through May 31, 2024
(a) Repealed
				7/8/2020.
(b) The license fee for a
				transfer of a license to a new place of business is 50 cents.
(c) The license fee for a duplicate of a
				license which has been lost, stolen, or defaced is 50 cents.
Authority:
AS
					 43.05.080
AS
					 43.50.030
AS
					 43.50.040
AS
					 43.50.060
AS
					 43.50.150
Alaska Administrative Code › Title 15 - Revenue › Chapter 50 - Cigarette Tax › Article 1 - Licensing › 15 AAC 50.040 - Distributor bond

Current through May 31, 2024
An application for a distributor license must be accompanied
				  by a surety bond on a form provided by the department which has been approved
				  by the Department of Law. The surety on the bond must be licensed by the State
				  of Alaska to write surety bonds in the state. The amount of the surety bond
				  must be in an amount equal to twice the estimated average monthly amount of tax
				  due during the license year for which the application is being filed, or
				  $5,000, whichever is higher.
Authority:
AS
					 43.05.080
AS 43.50.035
AS
					 43.50.150