Tax Division > Programs > Motor Fuel Tax

Motor Fuel tax is levied on motor fuel sold, transferred or used within Alaska. Motor fuel taxes are collected primarily from wholesalers and distributors who are licensed as "qualified dealers" with the Department of Revenue.

Motor fuel tax returns are filed monthly and are due with payment of tax by the last day of the month following the month in which sales were made, or taxable use occurred. Taxpayers are allowed to deduct 1% of the tax due, limited to a maximum of $100, to cover expense of accounting and filing return. See the statutes in the pull-down menu below to see motor fuel tax collection laws in Alaska. 

Sixty percent of aviation motor fuel tax collected at a municipal airport is shared with that municipality. We calculate the amount due to the municipality based on reports filed by motor fuel dealers. If you deliver fuel to a municipal airport, you must attach Form 04-542, Schedule of Aviation Fuel Sales at Municipal Airports, to your aviation return.

A list of municipalities electing to defer the motor fuel tax is now available.

The Alaska Motor Fuel Tax Automated Return Template is now available. To use this template, download this WinZip Self Extracting file to your hard drive. Then, open it and select the "unzip" option to save the necessary folder and files to your hard drive in a new folder called "AKmfTax." Then, open the file named "mfTax.xls" to use. If you have any questions, please contact Motor Fuel or call 907.269.6642.

Note: You must have Microsoft Excel to use this template.

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