00                             SENATE BILL NO. 33                                                                          
01 "An Act relating to remittance of tire fees; and providing for an effective date."                                      
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1.  AS 43.98.025(d) is amended to read:                                                                
04            (d)  A seller shall collect the fees from the purchaser. A seller shall file a return                        
05       on a form prescribed by the department and remit the fees collected to the department                             
06       not later than the last day of the calendar month [30 DAYS] following the last day                            
07       of the calendar quarter of the sale or installation.                                                              
08    * Sec. 2. AS 43.98.025(e) is amended to read:                                                                    
09            (e)  A seller remitting the fees collected under this section to the department in                       
10       accordance with (d) of this section [WITHIN 30 DAYS AFTER THE LAST DAY                                        
11       OF THE PRECEDING CALENDAR QUARTER] may retain five percent of the                                                 
12       amount collected, not to exceed $900 a quarter, to cover expenses associated with                                 
13       collecting and remitting the fees.                                                                                
14    * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to                          
15 read:                                                                                                                   
01       APPLICABILITY. AS 43.98.025(d), amended by sec. 1 of this Act, applies to tire fee                                
02 returns due after the end of the first calendar quarter occurring after the effective date of this                      
03 Act.                                                                                                                    
04    * Sec. 4. This Act takes effect immediately under AS 01.10.070(c).