AlaskaFuel dealers and tobacco licensees remit taxes and buy stamps at face value
If signed into law, fuel dealers and users would remit the full amounts due, while tobacco licensees would pay face value for stamps and could claim certain refunds.
What it does
Fuel dealers and users remit the monthly fuel tax and surcharge due. The printed text does not provide a deduction for accounting or filing costs.
Tobacco licensees remit the tax due with their return, and cigarette stamps are sold at face value. Licensees may get full-value refunds or credits for eligible stamps.
Argument forLicensees could receive full-value refunds or credits for eligible stamps, which may limit losses when cigarettes or stamps cannot be used.
Argument againstDealers, fuel users, and tobacco licensees could have to pay their own filing costs while also remitting taxes or paying full value for cigarette stamps.
More detail
Fuel dealers and users remit the monthly fuel tax and surcharge due. This covers Alaska dealers who sell or transfer refined or motor fuel and users who owe tax and surcharge on fuel they use. Dealers remit each month's collections by the last day of the next month. Users remit amounts accrued on fuel they used during each month.
Tobacco licensees remit the tax due with their return, and cigarette stamps are sold at face value. This covers tobacco tax licensees and cigarette stamps, including unused or damaged stamps and stamps on certain cigarettes that are unfit for sale, destroyed, returned to the manufacturer, or sold outside Alaska. The department must adopt procedures for refunds or credits at face value for eligible stamps. For cigarettes sold or distributed outside Alaska, the licensee must provide acceptable proof that they have not and will not be consumed in Alaska and must be properly licensed where they are sold or distributed. The text sets July 1, 2026, as the effective date.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 19(S) EFFECTIVE DATE(S) OF LAW 7/1/26Latest
- Jun 19(S) LAW W/O GOVERNOR SIGNATURE 6/18 CHAPTER 14 SLA 26Major
- Jun 4(S) 10:14 A.M. 6/1/26 Transmitted to GovernorTo Governor
- May 20(H) CROSS SPONSOR(S): JOSEPHSON
- Vote recorded (H) PASSED Y25 N14 A1 #2980. Result: pass.Lower
- Vote recorded (H) EFFECTIVE DATE(S) ADOPTED Y35 N4 A1 #2980. Result: pass.Lower
- May 20(H) VERSION: CSSB 164(L&C)
- May 20(H) RETURN TO (S), TRANSMIT TO GOVERNOR NEXT
- May 20(H) EFFECTIVE DATE(S) ADOPTED Y35 N4 A1
- May 20(H) PASSED Y25 N14 A1Major
- May 20(H) READ THE THIRD TIME CSSB 164(L&C)Minor
- May 20(H) ADVANCED TO THIRD READING UCMinor
- May 20(H) READ THE SECOND TIMEMinor
- May 20(H) RULES TO CALENDAR 5/20/2026
- May 17(H) CROSS SPONSOR(S): HANNAN
- May 15(H) Minutes (HFIN)
- May 15(H) Moved CSSB 164(L&C) Out of Committee -- Delayed to a 9:00 A.M. --
- May 15(H) FINANCE at 08:00 AM ADAMS 519
- May 15(H) FN1: (REV)
- May 15(H) NR: TOMASZEWSKI, STAPP, BYNUM, MOORE
- May 15(H) DP: GALVIN, HANNAN, SCHRAGE, JOSEPHSON, FOSTER
- May 15(H) FIN RPT 5DP 4NR
- May 4(H) CROSS SPONSOR(S): SADDLER
- May 4(H) FN1: (REV)
- May 4(H) NR: COULOMBE
- May 4(H) DP: FRIER, CARRICK, HALL, FIELDS
- May 4(H) L&C RPT 4DP 1NR
- May 1(H) Moved CSSB 164(L&C) Out of Committee
- May 1(H) LABOR & COMMERCE at 03:15 PM BARNES 124
- Apr 29(H) <Bill Hearing Rescheduled to 05/01/26> -- Delayed to 5 min. Following Session --
- Apr 29(H) LABOR & COMMERCE at 03:15 PM BARNES 124
- Apr 24(H) <Bill Hearing Rescheduled to 04/29/26>
- Apr 24(H) LABOR & COMMERCE at 03:15 PM BARNES 124
- Apr 20(H) Heard & Held
- Apr 20(H) LABOR & COMMERCE at 03:15 PM BARNES 124
- Apr 1(H) L&C, FIN
- Apr 1(H) READ THE FIRST TIME - REFERRALSMinor
- Mar 31(S) VERSION: CSSB 164(L&C)
- Vote recorded (S) PASSED Y16 N4 #2106. Result: pass.Upper
- Mar 31(S) TRANSMITTED TO (H)Passed House
- Mar 31(S) EFFECTIVE DATE(S) SAME AS PASSAGE
- Mar 31(S) PASSED Y16 N4Passed Senate
- Mar 31(S) READ THE THIRD TIME CSSB 164(L&C)Minor
- Mar 30(S) ADVANCED TO THIRD READING 3/31 CALMinor
- Mar 30(S) L&C CS ADOPTED UC
- Mar 30(S) READ THE SECOND TIMEMinor
- Mar 30(S) RULES TO CALENDAR 3/30/2026
- Mar 25(S) FN1: (REV)
- Mar 25(S) NR: KAUFMAN, KIEHL
- Mar 25(S) DP: OLSON, STEDMAN, HOFFMAN, CRONK, MERRICK
- Mar 25(S) FIN RPT CS(L&C) 5DP 2NR
- Mar 24(S) Moved CSSB 164 (L&C) Out of Committee
- Mar 24(S) FINANCE at 09:00 AM SENATE FINANCE 532
- Mar 17(S) Heard & Held -- Please Note Time Change --
- Mar 17(S) FINANCE at 09:00 AM SENATE FINANCE 532
- Mar 4(S) FN1: (REV)
- Mar 4(S) DP: MERRICK, GRAY-JACKSON
- Mar 4(S) NR: BJORKMAN, YUNDT
- Mar 4(S) L&C RPT CS 2NR 2DP SAME TITLE
- Mar 2(S) Minutes (SL&C)
- Mar 2(S) Moved CSSB 164(L&C) Out of Committee
- Mar 2(S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg)
- Feb 23(S) Minutes (SL&C)
- Feb 23(S) Heard & Held
- Feb 23(S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg)
- 2025
- Apr 9(S) L&C, FIN
- Apr 9(S) READ THE FIRST TIME - REFERRALSIntroduced
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