CSSB 112(FIN): "An Act relating to tax refunds for government agency purchases of fuel; and providing for an effective date."
00 CS FOR SENATE BILL NO. 112(FIN) 01 "An Act relating to tax refunds for government agency purchases of fuel; and providing 02 for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.40.035 is amended by adding a new subsection to read: 05 (c) For fuel sold to federal, state, and local government agencies for official 06 use and purchased with a government credit card, the credit card issuer may apply for 07 a refund of any motor fuel tax assessed on the purchase if the tax is not billed by the 08 credit card issuer to the government agency making the purchase. 09 * Sec. 2. AS 43.40.050 is amended by adding a new subsection to read: 10 (d) A credit card issuer who claims a refund under AS 43.40.035 shall present 11 the refund claim to the department on a form prescribed by the department together 12 with documentation of the claim required by the department. 13 * Sec. 3. This Act takes effect immediately under AS 01.10.070(c).