00                            SENATE BILL NO. 127                                                                         
01 "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to                              
02 tax records; and providing for an effective date."                                                                      
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 43.05.040(c) is amended to read:                                                                   
05 (c)  If a person who is subpoenaed neglects or refuses to obey the subpoena                                             
06 issued as provided in this section, the department may report the fact to the superior                                  
07 court [OR THE APPROPRIATE COURT OF ANOTHER JURISDICTION], and may                                                       
08 seek an order from the court compelling obedience to the subpoena. The court, to the                                    
09 maximum extent permitted by law, may compel obedience to the subpoena [TO THE                                           
10       SAME EXTENT AS WITNESSES MAY BE COMPELLED TO OBEY THE                                                             
11       SUBPOENAS OF THE COURT].                                                                                          
12    * Sec. 2. AS 43.52.050(a) is amended to read:                                                                    
13            (a)  The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and                                    
14       paid to the department                                                                                            

01                 (1)  by the                                                                                             
02                      (A)  vehicle rental platform company that arranged or                                          
03            executed the lease or rental if the lease or rental was arranged or executed                             
04            through a vehicle rental platform; or                                                                    
05                      (B)  person who provides the leased or rented vehicle if the                               
06            lease or rental was not arranged or executed through a vehicle rental                                    
07            platform; and                                                                                            
08                 (2)  in the manner and at the times required by the department by                                       
09       regulation.                                                                                                       
10    * Sec. 3. AS 43.52.050 is amended by adding a new subsection to read:                                              
11            (c)  In this section,                                                                                        
12 (1)  "motor vehicle" means a vehicle that is self-propelled except a                                                    
13       vehicle moved by human or animal power;                                                                           
14 (2)  "vehicle rental platform" means an application, website, offline                                                   
15 booking service, or other system, whether online or offline, offered or used by a                                       
16 vehicle rental platform company that enables the prearrangement of motor vehicle                                        
17 rentals with motor vehicle owners that are not related by common ownership or                                           
18       control with the vehicle rental platform.                                                                         
19    * Sec. 4. The uncodified law of the State of Alaska is amended by adding a new section to                          
20 read:                                                                                                                   
21 ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260                                                      
22 and 43.05.270, the Department of Revenue shall have one year from the effective date of this                            
23 Act to assess and collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the                             
24 effective date of this Act on a transaction arranged or executed through a vehicle rental                               
25 platform. If the tax is not assessed and collected before one year after the effective date of this                     
26 Act, proceedings may not be instituted in court for the assessment or collection of the tax. In                         
27 this section, "vehicle rental platform" has the meaning given in AS 43.52.050(c), enacted by                            
28 sec. 3 of this Act.                                                                                                     
29    * Sec. 5. This Act takes effect immediately under AS 01.10.070(c).