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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 40.400

Tax return filing requirements

Official textakleg.govlast amended

# (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.
(Eff. 4/1/2001, Register 157)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.40.010

Amendment history

Eff. 4/1/2001, Register 157

Source: official source document (full AAC Title 15 PDF)

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In this chapter (29 sections)
  1. 40.010 · Tax return filing requirements
  2. 40.020 · Fuel subject to tax, bulk sales, and exemptions
  3. 40.030 · Certificate requirements for certain sales
  4. 40.040 · Qualified dealer license
  5. 40.045 · Affidavit of motor fuel taxes due
  6. 40.050 · Security requirement for qualified dealer license
  7. 40.055 · Waiver of security
  8. 40.060 · Revocation of qualified dealer license
  9. 40.070 · Records
  10. 40.100 · Refunds and credits on certain sales or transfers of motor fuel
  11. 40.110 · Additional tax due for sales of diesel fuel not used for…
  12. 40.200 · Refunds on certain uses of motor fuel
  13. 40.210 · Requirements for filing claims for refund of motor fuel tax
  14. 40.220 · Recovery of erroneous refunds
  15. 40.230 · Records
  16. 40.300 · Fuel subject to tax; incidence of tax
  17. 40.310 · Exempt sales, transfers, or uses
  18. 40.320 · Sales or transfers for mixed uses
  19. 40.330 · Certificate of use
  20. 40.340 · Gasohol control period
  21. 40.400 · Tax return filing requirements
  22. 40.500 · Refunds and credits on sales or transfers by resellers
  23. 40.510 · Other refunds
  24. 40.600 · Qualified dealer license
  25. 40.610 · Bonding requirement
  26. 40.615 · Demand on bond or other security
  27. 40.620 · Revocation of qualified dealer license
  28. 40.800 · Recordkeeping requirements
  29. 40.900 · Definitions
Full table of contents →