00HOUSE BILL NO. 43                                                                                                       
01 "An Act relating to registration of rental motor vehicles, to municipal taxation                                        
02 of rental motor vehicles, and to emission control inspection fees for rental motor                                      
03 vehicles; and providing for an effective date."                                                                         
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1.  AS 28.10.108(f) is amended to read:                                                                    
06  (f)  Upon request of the owner and payment of the proportionate prorated                                              
07 applicable fees, a vehicle registered under this section shall have its registration period                             
08 extended in monthly increments to allow biennial registration to occur in the month                                     
09 of the owner's choice.  Notwithstanding the other provisions of this chapter, upon                                      
10 request of the owner, [AND] payment of the annual fee set out in AS 28.10.421(h),                                    
11 payment of any annual motor vehicle registration tax due under AS 28.10.431(l),                                         
12 and, if applicable, payment of one-half of the biennial emission control inspection                                     
13 program fee imposed under AS 28.10.423, the department shall register a rental                                         
14 motor vehicle for a one-year period.                                                                                    

01    * Sec. 2.  AS 28.10.431 is amended by adding a new subsection to read:                                               
02  (l)  Notwithstanding (b) of this section, an annual tax is levied upon rental                                         
03 motor vehicles specified in AS 28.10.421(c) and subject to the registration fee under                                   
04 AS 28.10.411 and 28.10.421 if the owner elects to register the rental motor vehicle                                     
05 annually as allowed under AS 28.10.108(f).  The tax is based on the age of the rental                                   
06 motor vehicle as determined by model year according to the following schedule:                                          
07       Tax According to Age of                                                                                           
08        Vehicle                                                                                                          
09          Since Model Year:                                                                                              
10     1st  2nd 3rd 4th 5th 6th 7th 8th                                                                                    
11            or over                                                                                                      
12 5,000 pounds or less  $ 66 $ 55 $ 44 $ 33 $22 $17 $11 $ 8                                                               
13 5,001-12,000 pounds  110 88 66 55 44 33 22 11                                                                           
14 12,001-18,000 pounds 165 132 110 88 66 44 32 22                                                                         
15 18,001 pounds or over 220 176 143 110 88 66 44 22                                                                       
16    * Sec. 3.  This Act is retroactive to January 1, 1997.                                                               
17    * Sec. 4.  This Act takes effect immediately under AS 01.10.070(c).