HCS SB 33(FIN): "An Act relating to remittance of tire fees; and providing for an effective date."
00 HOUSE CS FOR SENATE BILL NO. 33(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).