Section 15 AAC 40.900 - DefinitionsAs used in AS 43.40 and this chapter, unless the context requires otherwise,
(1) "aviation fuel" means fuel used in an aircraft;(2) "charitable institution" means a person described in 26 U.S.C. 501(c)(3) (Internal Revenue Code sec. 501(c)(3)) and exempt from income taxation under 26 U.S.C. 501(a) (Internal Revenue Code sec. 501(a));(3) "common storage tank" means a storage tank serving both taxable and exempt uses, or multiple taxable uses to which various tax rates apply;(4) "dealer" has the meaning given in AS 43.40.100;(5) "department" means the Department of Revenue;(6) "domestic purposes" means use in and around a private residence, except that it does not include use on public highways, in or on watercraft, or in conjunction with any commercial activity;(7) "exported" means transported as cargo out of this state by or for the seller or purchaser and intended for use outside of this state;(8) "federally recognized tribe" means a tribal entity that the United States Department of the Interior, Bureau of Indian Affairs, has recognized in this state and listed in 65 Fed. Reg. 13, 298 (Mar. 13, 2000); that list is adopted by reference;(9) "flight" includes the continuing segment of a flight with a stopover in this state where the flight number and aircraft are not changed between flight segments;(10) "fuel" has the meaning given to "motor fuel" in AS 43.40.100(2), except that "fuel" includes fuel and residual fuel oil listed in AS 43.40.100(2)(A)-(L);(11) "gasohol" means motor fuel that is blended with alcohol as described in AS 43.40.010;(12) "import" means to deliver fuel as cargo into this state;(13) "motor fuel" has the meaning given in AS 43.40.100;(14) "official use" does not include the following:(A) consumption by a contractor who purchases motor fuel either for its own account or as the agent of a government agency for use in the performance of a contract with that agency;(B) use in a private vehicle, unless transporting students;(C) sales of fuel, except as provided in 15 AAC 40.320(c);(15) "person" means an individual, firm, partnership, joint venture, government, association, corporation, estate, trust, or receiver;(16) "purchases" includes the manufacture of fuel;(17) "qualified dealer" has the meaning given in AS 43.40.100;(18) "qualified municipality" means a municipality incorporated under AS 29.05.011 that is not connected to more than 200 miles of publicly maintained roads;(19) "reseller" means a person who sells or otherwise transfers in this state fuel upon which the taxes imposed by AS 43.40 have been paid;(20) "responsible person" means(A) a general partner in a partnership, limited partnership, or limited liability partnership;(B) the manager or any managing member of a limited liability company; or(C) an officer, director, or majority shareholder of a corporation;(D) any employee or contractor that has direct financial or physical control of fuel as part of that person's job duties;(21) "stationary power plant" means a generator that is permanently attached to real property or is otherwise a fixture;(22) "tax" means the motor fuel tax established under AS 43.40;(23) "tax rate" means the motor fuel tax rate established under AS 43.40;(24) "timely filed" means received by the department or postmarked on or before the last day of the month following the month motor fuel is sold, transferred, or used;(25) "unrelated person" means a person other than one listed in 26 U.S.C. 267(b) (Internal Revenue Code sec. 267(b)); for purposes of this paragraph, 26 U.S.C. 267(b), as amended as of December 17, 1999, is adopted by reference;(26) "user" has the meaning given in AS 43.40.100;(27) "watercraft" means a ship, boat, vessel, or other structure that is capable of being moved in or on water either under its own propulsion or propelled by another watercraft; "watercraft" includes a floating fish processor, a barge, a drilling ship, and a semi-submersible drilling rig.(28) "foreign country" means any location that is not the 50 United States, the District of Columbia, or Puerto Rico.Eff. 4/8/82, Register 82; am 8/1/82, Register 83; am 7/19/82, Register 83; am 11/14/82, Register 84; am 8/12/84, Register 91; am 4/1/2001, Register 157; am 11/10/2005, Register 176; am 10/16/2013, Register 208Authority:AS 43.05.080
AS 43.40.010
AS 43.40.030
AS 43.40.035
AS 43.40.050
AS 43.40.080
AS 43.40.085
AS 43.40.100