Alaska Administrative Code — Title 15 (Revenue)

15 AAC 40.900

Definitions

Official textakleg.govlast amended Oct 16, 201336 subsections

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);

# (15)

"person" means an individual, firm, partnership, joint venture, government, association, corporation, estate, trust, or receiver;

# (16)

"purchases" includes the manufacture of fuel;

# (17)

"qualified dealer" has the meaning given in AS 43.40.100;

# (18)

"qualified municipality" means a municipality incorporated under AS 29.05.011 that is not connected to more than 200 miles of publicly maintained roads;

# (19)

"reseller" means a person who sells or otherwise transfers in this state fuel upon which the taxes imposed by AS 43.40 have been paid;

# (20)

"responsible person" means

# (A)

a general partner in a partnership, limited partnership, or limited liability partnership;

# (B)

the manager or any managing member of a limited liability company; or

# (C)

an officer, director, or majority shareholder of a corporation;

# (D)

any employee or contractor that has direct financial or physical control of fuel as part of that person's job duties;

# (21)

"stationary power plant" means a generator that is permanently attached to real property or is otherwise a fixture;

# (22)

"tax" means the motor fuel tax established under AS 43.40;

# (23)

"tax rate" means the motor fuel tax rate established under AS 43.40;

# (24)

"timely filed" means received by the department or postmarked on or before the last day of the month following the month motor fuel is sold, transferred, or used;

# (25)

"unrelated person" means a person other than one listed in 26 U.S.C. 267(b)
(Internal Revenue Code sec. 267(b)); for purposes of this paragraph, 26 U.S.C. 267(b), as amended as of December 17, 1999, is adopted by reference;

# (26)

"user" has the meaning given in AS 43.40.100;

# (27)

"watercraft" means a ship, boat, vessel, or other structure that is capable of being moved in or on water either under its own propulsion or propelled by another watercraft;
"watercraft" includes a floating fish processor, a barge, a drilling ship, and a semi-submersible drilling rig;

# (28)

"foreign country" means any location that is not the 50 United States, the District of Columbia, or Puerto Rico.
(Eff. 4/8/82, Register 82; am 8/1/82, Register 83; am 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 4/1/2001, Register 157; am 11/10/2005, Register 176; am 10/16/2013, Register 208) Statutory Authority:
Authority:
AS 43.05.080 AS 43.40.035 AS 43.40.085
AS 43.40.010 AS 43.40.050 AS 43.40.100
AS 43.40.030 AS 43.40.080

Amendment history

Eff. 4/8/82, Register 82; am 8/1/82, Register 83; am 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 4/1/2001, Register 157; am 11/10/2005, Register 176; am 10/16/2013, Register 208

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

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