(a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state. (b) The following refined fuels are exempt from the surcharge imposed under this section: (1) fuel sold to a federal or state government agency for official use; (2) fuel refined and used outside the United States; (3) liquefied petroleum gas; (4) aviation fuel; (5) fuel sold or transferred between qualified dealers.
Alaska Legal Code