Motor Fuel Tax

Anchorage Municipal Code (AMC) Chapter 12.55​ authorizes the collection of excise tax on motor fuel. The intial effective date for the motor fuel tax was March 1, 2018. The tax on motor fuel began as $0.10 per gallon and is reviewed for adjustment every five years. The tax is to be paid by the dealer or user to the Municipality on the volume of motor fuel sold, transferred, or used and is imposed only once. Persons who bring motor fuel into the Municipality are required to register with the Treasury Division.

At the November 7, 2017 regular Assembly meeting, the Assembly passed and approved AO 2017-141, As Amended.

AO 2017-141, As Amended (.pdf)

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Certificate of Registration Process

• Letter to Motor Fuel Dealer

A Dealer must complete Treasury's application for a Certificate of Registration if the dealer sells or otherwise transfers in the municipality motor fuel upon which the taxes are imposed.

Upon approval of the application, Treasury will issue the Certificate of Registration authorizing the dealer to conduct business under AMC 12.55 and therefore the dealer must understand and comply with all provisions of the Code.

The Certificate must be displayed in a conspicuous place where it can be readily viewed at the registered place of business.

FORMS

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APPLICATION FORMS

• Registration Application (.pdf)
  Fillable Form

NOTE: Motor Fuel Dealer registrations expire July 31 every year. Registrations must be renewed prior to August 1.

• Multi-Location Schedule - to accompany Registration Application (.pdf)
  Fillable Form 
• Ownership Schedule - to accompany Registration Application (.pdf)
  Fillable Form 

MONTHLY TAX RETURN FORMS

• Tax Return Instructions (.pdf)
• 2018 - 2022 Tax Return Form (.pdf)
  Fillable Form    Nonfillable Form 
• New!​ 2023 Tax Return Form
  Fillable Form​​    Nonfillable Form​​
  
• Supporting Schedule - to accompany Tax Return (.pdf)
  Fillable Form  Under development

NOTE: Motor Fuel tax returns are due on or before the last day of each calendar month for the immediately preceding calendar month.

REFUND FORMS

• Claim for Refund Instructions (.pdf)
• Claim for Refund Form
  Fillable Form
• Supporting Schedule A
  Fillable Form

PUBLISHED LISTS​

• List of Dealers 2024-2025(.pdf)​

INFORMATION and REPORTS

• New!​ ​​​2023 Motor Fuel Excise Tax Rate​ Adjustment​​ (.pdf) 
• Tools To Be Timely​ .(pdf)​​​​
• Statistics and Reports​​ (click to open new page)
  
• Frequently Asked Questions (.pdf)