00                             HOUSE BILL NO. 252                                                                          
01 "An Act requiring electronic submission of a tax return or report with the Department                                   
02 of Revenue; repealing the tax reduction for local levies for the commercial vessel                                      
03 passenger excise tax; amending the definition of 'voyage'; and providing for an effective                               
04 date."                                                                                                                  
05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
06    * Section 1. AS 43.05.220 is amended to add a new subsection to read:                                              
07            (f)  A penalty of $25 or one percent of the total tax before any payment,                                    
08       whichever is greater, shall be assessed against a taxpayer that fails to electronically                           
09       submit a return or report under AS 43.05.222, unless the taxpayer has received an                                 
10       exemption under AS 43.05.222 or can show reasonable cause.                                                        
11    * Sec. 2. AS 43.05 is amended by adding a new section to read:                                                     
12            Sec. 43.05.222. Electronic submission of return or report. (a) A taxpayer                                  
13       required to submit a return or report for a tax levied under AS 43 or any other tax                               
14       administered by the department shall submit the return or report electronically in a                              
01       format prescribed by the department. Unless the taxpayer has received an exemption                                
02       under (b) of this section or can show reasonable cause, a return or report not submitted                          
03       electronically is subject to a civil penalty under AS 43.05.220.                                                  
04            (b)  A taxpayer may request an exemption from the requirement that a return or                               
05       report be submitted electronically. The taxpayer or taxpayer's representative shall                               
06       contact the department and request the exemption before the return or report is due                               
07       and shall submit evidence that the taxpayer does not have the capability to submit the                            
08       return or report electronically. An exemption granted under this subsection is valid for                          
09       two years after the first tax filing due date after the exemption is granted; after the two                       
10       year period, the taxpayer may apply for another exemption.                                                        
11    * Sec. 3. AS 43.52.295(4) is amended to read:                                                                      
12                 (4)  "voyage" means any trip or itinerary lasting more than 72 hours                                    
13       [ON THE STATE'S MARINE WATER].                                                                                    
14    * Sec. 4. AS 43.52.255 is repealed.                                                                                
15    * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to                          
16 read:                                                                                                                   
17       TRANSITIONAL PROVISION: REGULATIONS. The Department of Revenue may                                                
18 adopt regulations necessary to implement the changes made by this Act. The regulations take                             
19 effect under AS 44.62 (Administrative Procedure Act), but not before the effective date of the                          
20 law implemented by the regulation.                                                                                      
21    * Sec. 6. Section 5 of this Act takes effect immediately under AS 01.10.070(c).                                    
22    * Sec. 7. Except as provided in sec. 6 of this Act, this Act takes effect July 1, 2016.