Section 15.40.600. Qualified dealer license.

	(a)  A person is eligible for a qualified dealer license if that person meets the definition of a "qualified dealer" under AS 43.40.100(3) and sells at least 50 percent of fuel acquired to unrelated persons for any combination of the following purposes:  
		(1) resale;  
		(2) use in heating private or commercial buildings or facilities;  
		(3) use in jet propulsion aircraft.  
	(b)  A person applying for a qualified dealer license must use a form or format prescribed by the department. The person must provide an estimate of the average number of gallons of fuel subject to tax per month during a calendar year, and state the estimated amount of tax on those gallons. A license issued under this section is not transferable.  
	(c)  The department may not issue or renew a qualified dealer license if  
		(1) the department finds reasonable cause to believe that the person has withheld information required in the application or that the information submitted in the application is false or misleading;  
		(2) the person applying for the license, or a responsible person of a business organization that is applying for the license, has been convicted within the last 10 years, in this state or in any other taxing jurisdiction, of crimes involving fuel tax under AS 43.05.290 or similar provisions in other taxing jurisdictions;  
		(3) the person fails to comply with a requirement of AS 43.40  or this chapter;  
		(4) the person does not meet the eligibility requirements for a qualified dealer license under 15 AAC 40.600(a); or  
		(5) except if under appeal, the person has failed to pay in full the taxes, interest, and penalties levied under AS 43.05  and AS 43.40.  
	(d)  The department will issue only one qualified dealer license to each person.  
	(e)  A license issued under this section expires on June 30 following the date of issue. Before a license issued under this section expires, the licensee may apply to renew the license, on a form or in a format prescribed by the department, for one year from the expiration date of the license.  
	(f)  If the department determines a qualified dealer license may not be issued or renewed under this section, the department will mail or electronically deliver a notice of license denial or nonrenewal to the person whose license was denied or not renewed. The person may appeal a notice of license denial or nonrenewal not later than 10 days after the date the notice was mailed or electronically delivered. The department will follow the appeal procedures of AS 43.05  and 15 AAC 05.  

Authorities

43.05.080;43.40.100

Notes

Reference

15 AAC 40.600
15 AAC 40.610
15 AAC 40.620

Authority

AS 43.05.080 AS 43.40.100

History

Eff. 4/1/2001, Register 157; am 10/16/2013, Register 208