00                      CS FOR SENATE BILL NO. 127(TRA)                                                                    
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 person who provides the leased or rented vehicle unless the                             
02       lease or rental was arranged or executed through a vehicle rental platform under                              
03       (c) of this section; and                                                                                      
04                 (2)  in the manner and at the times required by the department by                                       
05       regulation except that a vehicle rental platform collecting and paying the tax                                
06       under (c) of this section shall pay the tax quarterly.                                                        
07    * Sec. 3. AS 43.52.050 is amended by adding new subsections to read:                                               
08            (c)  A vehicle rental platform that arranged or executed more than 200                                       
09       transactions in the state in the preceding calendar year shall collect and pay to the                             
10 department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the                                             
11       department with any books, papers, or records related to the tax.                                                 
12 (d)  If a vehicle rental platform company fails to collect or pay the tax under                                         
13 this section because incorrect or insufficient information was provided by a person                                     
14 providing a leased or rented vehicle, the vehicle rental platform company is not liable                                 
15 for the collection or payment of the tax if the vehicle rental platform company                                         
16 demonstrates that the company made a reasonable effort to obtain the correct or                                         
17       sufficient information from the person.                                                                           
18            (e)  In this section,                                                                                        
19 (1)  "motor vehicle" means a vehicle that is self-propelled except a                                                    
20       vehicle moved by human or animal power;                                                                           
21 (2)  "vehicle rental platform" means an application, website, offline                                                   
22 booking service, or other system, whether online or offline, offered or used by a                                       
23 vehicle rental platform company that enables the prearrangement of motor vehicle                                        
24 rentals with motor vehicle owners that are not related by common ownership or                                           
25       control with the vehicle rental platform;                                                                         
26 (3)  "vehicle rental platform company" means a company whose                                                            
27 primary business is arranging or executing the rental of vehicles through a vehicle                                     
28       rental platform.                                                                                                  
29    * Sec. 4. The uncodified law of the State of Alaska is amended by adding a new section to                          
30 read:                                                                                                                   
31 ASSESSMENT AND COLLECTION LIMITATION. Notwithstanding AS 43.05.260                                                      
01 and 43.05.270, the Department of Revenue shall have six months from the effective date of                               
02 this Act to assess and collect taxes under AS 43.52.010 - 43.52.099 that were imposed before                            
03 the effective date of this Act on a transaction arranged or executed through a vehicle rental                           
04 platform. If the tax is not assessed and collected before six months after the effective date of                        
05 this Act, proceedings may not be instituted in court for the assessment or collection of the tax.                       
06 In this section, "vehicle rental platform" has the meaning given in AS 43.52.050(e), enacted                            
07 by sec. 3 of this Act.                                                                                                  
08    * Sec. 5. This Act takes effect immediately under AS 01.10.070(c).