00                            SENATE BILL NO. 41                                                                          
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 a period beginning July 1, 2011, and ending June 30, 2013.                                             
08       (b)  Every person subject to AS 43.40.010(c) in the fiscal year that precedes the                                 
09 suspension established in (a) of this section shall submit a monthly report, under penalty of                           
10 unsworn falsification, on a form or in a format prescribed by the Department of Revenue                                 
11 showing all sales or transfers of gasoline, diesel, and aviation fuel during the month. Sales                           
12 invoices must be attached to the report supporting all sales and transfers of gasoline, diesel,                         
13 and aviation fuel in the state. The report is due to the Department of Revenue on the last day                          
14 of the month following the month in which sales or transfers of gasoline, diesel, or aviation                           
15 fuel were made. The Department of Revenue may assess a penalty of up to $5,000 against any                              

01 person that fails to file a monthly report or provide the supporting invoices as required by this                       
02 subsection.                                                                                                             
03       (c)  The Department of Revenue may adopt regulations under AS 44.62 to implement                                  
04 this section.                                                                                                         
05    * Sec. 2. Section 1 of this Act is repealed July 1, 2013.                                                          
06    * Sec. 3. This Act takes effect immediately under AS 01.10.070(c).