State of Alaska Online Public Notices Public Notices
Notice of Proposed Changes in the Motor Fuel Tax Regulations of the Department of Revenue
Submitted by: slparr/04
Date Submitted: 07/19/2005 12:47 PM
Date Modified: 07/22/2005 12:43:02 PM
Ak Admin Journal: [not printed]
    Attachments: No files attached

Notice of Proposed Changes in the Motor Fuel Tax Regulations of the Department of Revenue

Category: Regulations
Sub-Category: Notice of Proposed Regulations
Department: Revenue
Publish Date: 07/19/2005Location: Statewide
Coastal District: N/A

Body of Notice:


The Department of Revenue proposes to adopt regulation changes in Title 15 of the Alaska Administrative Code, dealing with Motor Fuel Tax, including the following:

(1) 15 AAC 40.900(14) is amended to modify the definition of ‘Official use’ to allow tax exempt motor fuel purchased by a federal, state, or local government agency to be used in a private vehicle if the private vehicle is transporting students.
(2) 15 AAC 40.900 is also being amended to make this definition section applicable to Chapter 40 in addition to AS 43.40

You may comment on these proposed regulation changes, including the potential costs to private persons of complying with the proposed changes, by submitting written comments to Johanna Bales, Revenue Audit Supervisor, Excise Audit Group, Tax Division, 550 W Seventh Ave. Ste. 500, Anchorage, AK 99501-3356. You may also submit written comments by e-mail to or by fax, Attn: Johanna Bales 907-269-6644. Comments must be received no later than 4:30 PM, August 26, 2005. Written comments received are public records and are subject to public inspection.

If you are a person with a disability who needs a special accommodation in order to participate in this process, please call 269-6894 (TTY).

For a copy of the proposed regulation changes, contact Johanna Bales at 907-269-6628, or go to

After the public comment period ends, the Department of Revenue will either adopt these or other provisions dealing with the same subject, without further notice, or decide to take no action on them. The language of the final regulations may be different from that of the proposed regulations. YOU SHOULD COMMENT DURING THE TIME ALLOWED IF YOUR INTERESTS COULD BE AFFECTED.

Statutory Authority: AS 43.05.080; AS 43.40.100.

Statutes Being Implemented, Interpreted, or Made Specific: AS 43.40.100.

Fiscal Information: The proposed regulation changes are not expected to require an increased appropriation.

Dated: July 19, 2005
Signed: Larry E Meyers, Acting Director, Tax Division, Department of Revenue

(AS 44.62.190(d))

1. Adopting agency: Department of Revenue, Tax Division
2. General subject of regulation: Motor Fuel Taxes
3. Citation of regulation (may be grouped): 15 AAC 40.300-900
4. Reason for the proposed action:
( ) compliance with federal law
( ) compliance with new or changed state statute
( ) compliance with court order
( X ) development of program standards
( ) other: (please list)
5. BRU/component affected: Revenue Administration and Support, Tax Division
6. Cost of implementation to the state agency and available funding (in thousands of dollars):
Initial Year Subsequent
FY 05 Years
Cost $ 0 $ 0
Federal receipts $ 0 $ 0
General fund match $ 0 $ 0
General fund $ 0 $ 0
General fund/
program receipts $ 0 $ 0
General fund/
mental health $ 0 $ 0
Other funds (specify) $ 0 $ 0

7. The name of the contact person for the regulations:

Name Johanna Bales
Title Revenue Audit Supervisor, Tax Division
Address 550 W 7th Ave Ste 500
Anchorage, AK 99501-3566
Telephone 907-269-6628
E-mail address

8. The origin of the proposed action:

__x___ staff of state agency
_____ federal government
_____ general public
_____ petition for regulation change
_____ other (please list)____________________________________________________

9. Date: July 15, 2005 Prepared by: ________(Signed)___________________
Johanna Bales
Revenue Audit Supervisor

Revision History:
07/19/2005 12:47:10 PM by slparr/04/State/Alaska/US
07/22/2005 12:43:03 PM by slparr/04/State/Alaska/US

$$WebClient [Anon]

Home Page     Notices by: Department | Category | Publish Date