15 Alaska Admin. Code § 40.510

Current through October 17, 2024

Section 15 AAC 40.510 - Other refunds

(a) If a person obtains motor fuel on which the tax levied by AS 43.40.010 has been paid and uses the fuel in a manner that would have made the fuel subject to a lower tax than was paid, or exempt from tax under AS 43.40.100(2), the person may apply to the department for a refund of the difference within the time period provided in AS 43.40.050(b). The refund claim must be made on a form prescribed by the department.

(b) Except as provided in (d) of this section, the claim must include original invoices of each purchase of fuel for which a refund is being claimed. The invoices must show the type of fuel purchased, the number of gallons of fuel purchased, and the amount of tax paid under AS 43.40.

(c) A person making a claim for refund for fuel used from a common storage tank must provide documentation to show the use of all fuel from that tank. The department will accept as documentation fuel use logs or other records that clearly show the use of fuel from that tank.

(d) An agency of the United States government whose employees make purchases of fuel exclusively for official use and use a credit card issued to that agency may submit a claim for refund containing a schedule of invoices of purchases of fuel instead of the original invoices for the fuel. Charges on the card must be billed directly to the federal governmental agency. A person may submit a claim for refund of more than $100 under this subsection at any time within the period provided in AS 43.40.050(b). A person may submit only one claim of less than $100 in any six-month period. The schedule of invoices must be subject to generally accepted internal accounting controls, be capable of verification by audit, and detail the following information for each purchase of fuel:

(1) the transaction date;

(2) the invoice number;

(3) the type of fuel purchased;

(4) the name of the seller and physical location of the pump;

(5) the name of the United States governmental agency purchasing the fuel;

(6) the price per gallon of fuel paid;

(7) the number of gallons of fuel purchased;

(8) the tax paid on each gallon of fuel purchased;

(9) other information required by the department in order to evaluate if the claim for refund meets the requirements of AS 43.40 and this subsection.

15 AAC 40.510

Eff. 4/1/2001, Register 157

Authority:AS 43.05.080

AS 43.40.030

AS 43.40.050

AS 43.40.100