Alaska Statutes — Title 43 (Revenue and Taxation)
AS 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.
Source: official source document (full Title 43 PDF)
In this chapter (20 sections)
- 43.40.005 · Refined fuel surcharge levied
- 43.40.007 · Use of revenue derived from the refined fuel surcharge
- 43.40.010 · Tax on transfers or consumption of motor fuel and…
- 43.40.013 · Collection of the refined fuel surcharge and the motor fuel…
- 43.40.015 · Exemption from collection of tax
- 43.40.020 · Penalty for violation
- 43.40.025 · Handling of tax in sales or transfers of motor fuel in…
- 43.40.030 · Refund of the motor fuel tax for nonhighway use
- 43.40.035 · Other refunds and credits
- 43.40.040 · Applications and permits for refund
- 43.40.050 · Refund claim by affidavit or other documentation
- 43.40.060 · Separate invoices
- 43.40.070 · Refund warrants
- 43.40.080 · Examination of books and records
- 43.40.085 · Preservation of books and records
- 43.40.090 · Criminal violation
- 43.40.092 · Disallowance of exemption from motor fuel tax for certain…
- 43.40.094 · Qualified dealer license
- 43.40.100 · Definitions
- 43.40.110 · Additional tax levy on transfers or consumption of motor…