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Instructions for Form 533

Alaska Motor Fuel Tax Return for Gasohol

What’s New

The following sales and uses of fuel are exempt:

● sale or transfer between Qualified Dealers

Legislative Changes

● export to other states or foreign countries

HB 158, effective July 1, 2015, amends Alaska Statutes 43.40

by adding a surcharge of $0.0095 per gallon on refined fuel

● sale directly to consumers to heat private or commer-

sold, transferred, or used in Alaska. HB 158 also removed the

cial buildings or facilities but not including watercraft

exemption for fuel blended with alcohol derived from wood

● certain power plants for electrical generation:

plants or waste seafood.

▪

exclusively for private residential consumption

Form Changes

commercial stationary power plants of 100

▪

Lines have been added to Section I to accommodate the refined

kilowatts or less (not for resale)

fuel surcharge. Section III, lines 13 and 14 have been removed.

▪

public utilities or nonprofit power associations

Line numbers have been shifted to accommodate the changes.

generating electricity for sale

● charitable institutions

The Tax Division Offers Electronic Filing

● federal, state, or local government agencies for official

The Alaska Department of Revenue, Tax Division, offers elec-

use

tronic filing through Revenue Online, its tax revenue manage-

● residual fuel used in and on watercraft, known as #6

ment system. It’s an online portal where taxpayers can file and

diesel or bunker fuel

pay tax returns, view tax accounts and balances, apply for

● jet fuel for use in flights to and from foreign countries

licenses, upload documents, and conduct other business with

the Tax Division.

Filing Requirements

Revenue Online allows us to process refunds faster, communi-

cate with taxpayers quicker, and to more efficiently account for

Every dealer must report all fuel sold, transferred, or used

information we are required to report to the Alaska Legislature.

during the month, including exempt sales and uses. A dealer

must file a separate return for each fuel type (diesel, gasoline,

See the “How and Where to File” section on Page 2 for more on

aviation fuel, and gasohol) but is only required to file the forms

filing electronically through Revenue Online.

related to the fuel type for which they had activity within a report-

ing period.

General Information

A person who obtains fuel without paying tax and subsequently

Refined fuel that is sold, transferred, or used in the state is sub-

uses the fuel in a taxable manner must file a tax return to report

ject to a surcharge of $0.0095 per gallon. The surcharge is paid

the taxable use for the month in which they used the fuel.

by the dealer or user (if the fuel was not previously taxed).

Deduction for Timely Filing

“Refined fuel” means fuel produced from oil that is used in an

A taxpayer is entitled to a credit of 1% of the total monthly tax

engine, machine, or contrivance that creates heat, energy, or

and surcharge due, limited to a maximum of $100, if the tax

power.

return is timely filed and the tax is timely paid.

The following refined fuels are exempt from the surcharge:

Due Date

The return and payment are due on the last day of the month

● fuel sold to a federal or state government agency for

following the month in which the fuel was sold or transferred.

official use

Avoid Common Mistakes

● fuel refined and used outside the United States

● liquefied petroleum gas

To facilitate the processing of your return, be sure to do the fol-

● aviation fuel

lowing:

● fuel sold or transferred between Qualified Dealers

1. Provide the correct federal employer identification

Motor fuel that is sold, transferred, or used in the state is subject

number (FEIN) or Social Security number (SSN).

to a tax of $0.08 per gallon (gasohol – highway use) or $0.02

2. Provide the correct qualified dealer license number.

per gallon (gasohol – municipal requirement). The municipal re-

quirement rate only applies when gasohol is sold for consump-

3. Provide the name and phone number of a contact

tion in an area and during a period that is required. The tax is

person who is authorized to answer any questions

paid by the dealer or user (if the fuel was not previously taxed).

the Tax Division may have regarding the return. The

contact person must be an officer or employee who

“Motor fuel” means fuel used in an engine for the propulsion of

is authorized to answer any such questions. The Tax

a motor vehicle or aircraft, and fuel used in and on watercraft for

Division cannot discuss taxpayer information with an

any purpose, or in a stationary engine, machine or mechanical

outside party unless we have received a Power of

contrivance that is run by an internal combustion motor.

Attorney.

0405-533i 07-01-15 - Page 1

Form 0405-533i - Instructions For Form 530 Alaska Motor Fuel Tax Return For Diesel - State Of Alaska Page 13

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