Instructions For Form 530i - Alaska Motor Fuel Tax Instructions printable pdf download

Alaska Motor Fuel Tax Instructions

INTERNET SERVICE

and uses. The department prescribes four tax

The following are available on our web site:

return forms: diesel (Form 0405-530), gasoline

(Form 0405-531), aviation fuel (Form 0405-532),

and gasohol (Form 0405-533). If a dealer sells

•

Motor fuel tax statutes and regulations

(or maintains inventory of) only one fuel type, the

•

Motor fuel forms

dealer must file only the forms related to that fuel

•

Excel template for return preparation

type.

•

Licensed Qualified Dealers list

•

Municipalities and federally recognized tribes

If a dealer does not maintain inventory, and sells

that have made an election to defer tax

no fuel during the month, the dealer must file one

form showing sales and inventory of zero.

OVERVIEW

Motor fuel is subject to tax in Alaska when sold

Users

or otherwise transferred within the State, or upon

A person who obtains fuel without paying tax and

taxable use, if not previously taxed.

subsequently uses the fuel in a taxable manner,

must file a tax return to report the taxable use.

“Motor fuel” means fuel used in an engine for

the propulsion of a motor vehicle or aircraft, and

Due Date

fuel used in and on watercraft for any purpose,

The

forms,

supporting

documentation,

and

or in a stationary engine, machine or mechanical

payment of the tax are due by the last day of the

contrivance which is run by an internal combustion

month following the month in which the motor fuel

motor.

was sold, transferred, or used.

The following sales and uses of fuel are exempt:

PAYMENT OF TAX

•

sale or transfer between Qualified Dealers

Tax payments can be made by Electronic Funds

•

export to other states or foreign countries

Transfer (EFT), wire transfer or check.

•

sale directly to consumers to heat private

or commercial buildings or facilities but not

When a tax return payment is $150,000 or greater,

including watercraft

payment must be made by EFT or wire transfer,

•

certain power plants for electrical generation:

see 15 AAC 05.310.

•

exclusively for private residential con-

sumption

ELECTRONIC FUNDS TRANSFER

•

commercial stationary power plants of 100

Pay your taxes online electronically by using

kilowatts or less (not for resale)

the Online Tax Information System (OTIS)

•

public utilities or non-profit power associa-

Payment Center at . OTIS

tions generating electricity for sale

accommodates Automated Clearing House (ACH)

•

charitable institutions

debit payments. OTIS does not accept ACH credit

•

federal, state, or local government agencies

or credit card transactions. You must be registered

for official use

in My Alaska to make your payment using OTIS.

•

residual fuel used in and on watercraft, known

as #6 diesel or bunker fuel

You must be an existing taxpayer with the Tax

•

jet fuel for use in flights to and from foreign

Division to pay electronically using OTIS. If you

countries

are a first-time taxpayer, contact the Tax Division

at 907-465-2320 or visit for

TAX RETURN FILING REQUIREMENTS

information.

Dealers

Every dealer must report all fuel sold, transferred,

or used during the month, including exempt sales

0405-530i Revised 01/10 . Page 1

Instructions For Form 530i - Alaska Motor Fuel Tax Instructions

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