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;
(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.
Notes
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
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.