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(a) A person is eligible for a qualified dealer license if that person 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.
(b) A person applying for a qualified dealer license must use a form or format prescribed by the department. The person must provide an estimate of the average number of gallons of fuel subject to tax per month during a calendar year, and state the estimated amount of tax on those gallons. A license issued under this section is not transferable.
(c) The department will not issue a qualified dealer license if
(1) the department finds reasonable cause to believe that the person has withheld information required in the application or that the information submitted in the application is false or misleading; or
(2) the person applying for the license, or a responsible person of a business organization that is applying for the license, has been convicted within the last ten years, in this state or in any other taxing jurisdiction, of crimes involving fuel tax under AS 43.05.290 or similar provisions in other taxing jurisdictions.
(d) The department will issue only one qualified dealer license to each person.
History: Eff. 4/1/2001, Register 157
Authority: AS 43.05.080
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The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.
If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.
Last modified 7/05/2006