00                     CS FOR HOUSE BILL NO. 4004(L&C)                                                                    
01 "An Act suspending the motor fuel tax; and providing for an effective date."                                            
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1. The uncodified law of the State of Alaska is amended by adding a new section                          
04 to read:                                                                                                                
05       SUSPENSION OF THE MOTOR FUEL TAX. (a) Notwithstanding any other                                                   
06 provision of law, the motor fuel tax imposed under AS 43.40.010 is suspended and may not                                
07 be collected for the 12 consecutive calendar months immediately following the month of the                              
08 effective date of this Act.                                                                                             
09       (b)  Every person subject to AS 43.40.010(c) in the fiscal year that precedes the                                 
10 suspension established in (a) of this section shall submit a monthly report, under penalty of                           
11 unsworn falsification, on a form or in a format prescribed by the Department of Revenue                                 
12 showing all sales or transfers of gasoline, diesel, and aviation fuel during the month. Sales                           
13 invoices must be attached to the report supporting all sales and transfers of gasoline, diesel,                         
14 and aviation fuel in the state. The report is due to the Department of Revenue on the last day                          
15 of the month following the month in which sales or transfers of gasoline, diesel, or aviation                           

01 fuel were made. The Department of Revenue may assess a penalty of up to $5,000 against any                              
02 person that fails to file a monthly report or provide the supporting invoices as required by this                       
03 subsection.                                                                                                             
04       (c)  The Department of Revenue may adopt regulations under AS 44.62 to implement                                  
05 this section.                                                                                                         
06    * Sec. 2. This Act takes effect immediately under AS 01.10.070(c).