AK HB209

Creates a new $15.75 per barrel surcharge on crude oil produced in Alaska and delivered to any state that taxes fuel delivered to Alaska.

Surcharge applies to oil from all leases and properties in the state, excluding oil exempt from taxation, and is due on the last day of each month for oil produced during the preceding month.

Surcharge is in addition to existing oil taxes under AS 43.55.011 and other surcharges under AS 43.55.201-43.55.231 and 43.55.300.

Oil producers must file an annual production report by March 31 following the calendar year of production under the same manner and penalties as existing oil tax reporting requirements.

Defines "fuel" to include fuel used in motor vehicles, aircraft, watercraft, stationary engines with internal combustion motors, and for heating buildings or facilities.