Alaska Statutes 43.40.005 – Refined fuel surcharge levied

(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.

state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060

(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.