Alaska § 43.40.030 - Refund of the motor fuel tax for nonhighway use.
Full text of Alaska Alaska Statutes § 43.40.030 — Refund of the motor fuel tax for nonhighway use., with citation guidance and answers to common questions.
§ 43.40.030. Refund of the motor fuel tax for nonhighway use.
(a) Except as specified in AS 43.40.010 (j), a person who uses motor fuel to operate an internal combustion engine is entitled to a motor fuel tax refund of six cents a gallon if (1) the tax on the motor fuel has been paid;
(2) the motor fuel is not aviation fuel, or motor fuel used in or on watercraft; and
(3) the internal combustion engine is not used in or in conjunction with a motor vehicle licensed to be operated on public ways.
(b) The entire amount of the motor fuel tax levied by this chapter shall be refunded to the purchaser on that part of the motor fuel used in a foreign country on which the tax has been paid when the fuel is sold and delivered in the state for non-highway use in a foreign country.
(c) The department shall establish the necessary regulations and prescribe the appropriate forms to prove that, for purposes of the motor fuel tax, the motor fuel is taken to and used in foreign countries.
(d) If a person obtains motor fuel on which the motor fuel tax levied by this chapter has been paid and the motor fuel is exempt from the motor fuel tax, the person is entitled to a refund of the motor fuel tax paid.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 43.40.030
What does Alaska Statutes § 43.40.030 cover?
Section 43.40.030 ("Refund of the motor fuel tax for nonhighway use.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 43.40.030?
A common citation format is "Alaska Statutes § 43.40.030" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 43.40.030 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.