Title 15 . Revenue

Chapter 40 . (Repealed)

Section 900. Definitions

15 AAC 40.900. Definitions

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;

(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.

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

Authority: AS 43.05.080

AS 43.40.010

AS 43.40.030

AS 43.40.035

AS 43.40.050

AS 43.40.080

AS 43.40.085

AS 43.40.100