00SENATE BILL NO. 49                                                                                                      
01 "An Act repealing certain filing statements and bonds for enforcement and                                               
02 collection of certain taxes and license fees; relating to service of process on                                         
03 nonresident taxpayers; and providing for an effective date."                                                            
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1.  AS 43.10.170(b) is amended to read:                                                                    
06  (b)  The service of process shall be made by leaving a copy with the                                                  
07 commissioner of commerce and economic development.  If legal action is instituted                                       
08 against the nonresident taxpayer, the commissioner of commerce and economic                                             
09 development shall immediately notify the nonresident by sending a copy of the process                                   
10 by registered letter to the [POST OFFICE ADDRESS STATED IN THE AFFIDAVIT                                                
11 ON FILE WITH THE COMMISSIONER OF REVENUE, OR, IF NO ADDRESS IS                                                          
12 STATED IN THE AFFIDAVIT, TO THE] last known address of the taxpayer.                                                    
13    * Sec 2.  AS 43.10.160, 43.10.180, 43.10.190, and 43.10.200 are repealed.                                            
14    * Sec. 3.  This Act takes effect January 1, 1998.