00                       CS FOR HOUSE BILL NO. 88(FIN)                                                                    
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. The department may only, on a                            
08       form required under this subsection, require a seller to provide information on                               
09       tires subject to the tax under this section.                                                                  
10    * Sec. 2. AS 43.98.025(e) is amended to read:                                                                      
11            (e)  A seller remitting the fees collected under this section to the department in                       
12       accordance with (d) of this section [WITHIN 30 DAYS AFTER THE LAST DAY                                        
13       OF THE PRECEDING CALENDAR QUARTER] may retain five percent of the                                                 
14       amount collected, not to exceed $600 [$900] a quarter, to cover expenses associated                           
15       with collecting and remitting the fees.                                                                           

01    * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to                          
02 read:                                                                                                                   
03       APPLICABILITY. AS 43.98.025(d) and (e), as amended by secs. 1 and 2 of this Act,                                  
04 apply to tire fee returns due after the end of the first calendar quarter occurring after the                           
05 effective date of this Act.                                                                                             
06    * Sec. 4. This Act takes effect immediately under AS 01.10.070(c).