00 Enrolled SB 33
01 Relating to remittance of tire fees; and providing for an effective date.
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
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).