Alaska levies a motor fuel tax on motor fuel sold, transferred or used within Alaska. The division collects motor fuel taxes primarily from wholesalers and distributors that hold "qualified dealers" licenses issued by the division.

Motor fuel tax returns are required to be filed monthly and are due with payment of tax by the last day of the month following the month in which sales were made, or taxable use occurred. Taxpayers are allowed to deduct 1% of the tax due, limited to a maximum of $100, if the tax return is complete, timely filed and the tax is timely paid.

The division shares 60 percent of aviation motor fuel taxes collected at a municipal airport with the respective municipality. The division calculates the amount due to the municipality based on reports filed by motor fuel dealers. If you deliver fuel to a municipal airport, you must attach Form 04-542, Schedule of Aviation Fuel Sales at Municipal Airports to your aviation return.

A list of municipalities electing to defer the motor fuel tax is available.

More information about the motor fuel tax may be found in the Tax Division Annual Report.

The Alaska Motor Fuel Tax Automated Return *Tax Suspension* version of the Template is now available. To use this template, download this WinZip Self Extracting file to your hard drive. Then, open it and select the "unzip" option to save the necessary folder and files to your hard drive in a new folder called "AKmfTax." Then, open the file named "mfTax.xls" to use. If you have any questions, please contact Motor Fuel or call 907.269.6948.

Note: You must have Microsoft Excel to use this template.