00                     CS FOR SENATE BILL NO. 106(TRA)                                                                    
01 "An Act relating to studded tires; and providing for an effective date."                                                
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1.  AS 28.35.155 is amended by adding a new subsection to read:                                          
04            (c)  A person convicted of violating this section is punishable by a fine of not                             
05       less than $100, in addition to any other penalties imposed under AS 28.40.050.                                    
06    * Sec. 2.  AS 43.98 is amended by adding a new section to read:                                                    
07            Sec. 43.98.025.  Studded tire fee.  (a)  A fee of $10 a tire is imposed on the                             
08       retail sale of studded tires in the state.                                                                        
09            (b)  A fee of $10 a tire is imposed on the installation of studs for a fee on a                              
10       motor vehicle tire in the state.                                                                                  
11            (c)  A seller shall add the amount of the fee imposed by this section to the total                           
12       price of the tire or service subject to the fee, and the fee shall be stated separately on                        
13       any sales receipt, invoice, or other record of the sale or other transfer or of the                               
14       installation of studs.                                                                                            
15            (d)  A seller shall collect the fee from the purchaser.  A seller shall file a return                        

01       on a form prescribed by the department and remit the fee collected to the department                              
02       not later than 30 days following the last day of the month of the sale or installation.                           
03            (e)  A seller remitting the fee collected under this section to the department                               
04       within 30 days after the last day of the preceding month may retain five percent of the                           
05       amount collected, not to exceed $300 a month, to cover expenses associated with                                   
06       collecting and remitting the fee.                                                                                 
07            (f)  The provisions of AS 43.05 and AS 43.10 apply to this section.                                          
08            (g)  The fees imposed in this section do not apply to tires or services sold to                              
09       federal, state, or local government agencies for official use.                                                    
10            (h)  In this section,                                                                                        
11                 (1)  "seller" means a seller of studded tires or a person who installs                                  
12       studs on motor vehicle tires for a fee;                                                                           
13                 (2)  "studded tire" means a motor vehicle tire with metal studs or spikes                               
14       embedded in the periphery of the tire surface and protruding beyond the tread surface                             
15       of the tire.                                                                                                      
16    * Sec. 3.  This Act takes effect July 1, 2003.