SB  33-FEES FOR TIRES                                                                                  
                                                                                                                                
2:18:20 PM                                                                                                                    
CHAIR  COSTELLO   reconvened  the   meeting  and   announced  the                                                               
consideration of  SB 33. "An  Act relating to remittance  of tire                                                               
fees; and  providing for an  effective date." She noted  that the                                                               
bill was introduced at the request of the governor.                                                                             
                                                                                                                                
2:19:39 PM                                                                                                                    
ANNA KIM,  Chief of Revenue Operations,  Tax Division, Department                                                               
of  Revenue (DOR),  introduced  SB 33  explaining  that the  bill                                                               
would change the  deadline for venders to pay the  tire fees they                                                               
collected. Tire fee payments currently  are due 30 days following                                                               
the  last  day  of  the  calendar quarter  but  that  has  caused                                                               
confusion because  three of  those quarters  have months  with 31                                                               
days. The bill proposes to align  the due date to submit the fees                                                               
with the end of the month.                                                                                                      
                                                                                                                                
She provided the following sectional analysis:                                                                                  
                                                                                                                                
      Section 1 changes the quarterly payment due dates to                                                                      
     the last day of the calendar month.                                                                                        
                                                                                                                                
      Section 2 aligns the payment date used to determine                                                                       
     timely pay credit with the new due dates in Section 1.                                                                     
                                                                                                                                
      Section 3 applies the due date changes to the first                                                                       
     calendar quarter after the date of the Act.                                                                                
                                                                                                                                
     Section 4 provides an immediate effective date.                                                                            
                                                                                                                                
MS. KIM said the fiscal note is zero.                                                                                           
                                                                                                                                
2:21:15 PM                                                                                                                    
SENATOR STEVENS asked if there was any opposition.                                                                              
                                                                                                                                
MS.  KIM  replied  she  didn't  know of  any  and  believes  that                                                               
taxpayers would appreciate more consistency.                                                                                    
                                                                                                                                
2:21:40 PM                                                                                                                    
BRANDON  SPANOS, Deputy  Director,  Tax  Division, Department  of                                                               
Revenue (DOR),  stated that he  was unaware of any  opposition to                                                               
the bill. The language in  statute causes confusion which results                                                               
in late filers. By filing one  day late, the taxpayer loses up to                                                               
a $900  credit and receives a  five percent penalty for  each 30-                                                               
day period. The proposed change removes the ambiguity.                                                                          
                                                                                                                                
2:23:02 PM                                                                                                                    
CHAIR COSTELLO closed public testimony  and stated she would hold                                                               
SB 33 for further consideration.