An Act eliminating deductions for the remittance of the motor fuel tax, tobacco taxes, and tire fees; relating to discounts on cigarette stamps; and providing for an effective date.
Jun 18, 2026 · Enacted · Without governor signature
Sen. Kelly Merrick · Sponsored / Rep. Dan Saddler · Cross-sponsored / Rep. Sara Hannan · Cross-sponsored / Rep. Andy Josephson · Cross-sponsored
FactVote reviewed summary
SB 164 became Chapter 14, SLA 2026 without the governor’s signature on June 18, 2026, effective July 1. Its fuel provision removes the allowance to retain 1% of monthly motor-fuel tax and refined-fuel surcharge, capped at $100, for timely accounting and filing. Bracketed text in the excerpt is the deleted allowance. This changes remittance costs, not the per-gallon tax rate; tobacco and tire provisions are outside this gasoline connection.
Became law without the governor’s signature June 18, 2026: Chapter 14, SLA 2026. Effective July 1, 2026. The journal entry is June 19; it records a June 18 event.
Why this record is included
The gasoline fact is a West Coast excluding California proxy covering Alaska, Hawaii, Oregon and Washington. The law changes the amount Alaska fuel dealers or users retain when remitting tax and surcharge; it does not raise the per-gallon tax rate or establish that the lost allowance was passed through into pump prices or changed the four-state average. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.
Retained Alaska evidence context: West Coast excluding California regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.
* Section 1. AS 43.40.013 is amended to read: Sec. 43.40.013. Collection of the refined fuel surcharge and the motor fuel tax. Every dealer who sells or otherwise transfers refined or motor fuel in the state shall collect the surcharge and tax required in this chapter at the time of sale, and remit the total surcharge and tax collected during each calendar month of each year to the department by the last day of each succeeding month. Every user shall likewise remit the surcharge and tax required in this chapter and accrued on fuel actually used by the user during each month. [IF THE MONTHLY RETURN IS TIMELY FILED, ONE PERCENT OF THE TOTAL MONTHLY SURCHARGE AND TAX DUE, LIMITED TO A MAXIMUM OF $100, MAY BE DEDUCTED AND RETAINED TO COVER THE EXPENSE OF ACCOUNTING AND FILING THE MONTHLY RETURN.] At the time the remittance is made, each dealer or user shall submit a statement to the department showing all fuel that the dealer or user has distributed or used during the month. […] * Sec. 6. This Act takes effect July 1, 2026.Review official supporting evidence ↗