CSSB 64(TRA): "An Act relating to commercial vehicle registration fees and taxes; and providing for an effective date."
00CS FOR SENATE BILL NO. 64(TRA) 01 "An Act relating to commercial vehicle registration fees and taxes; and providing 02 for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 28.10.421(c) is amended to read: 05 (c) The biennial registration fees under this subsection are imposed and are 06 based upon the actual unladen weight as established by the manufacturer's advertised 07 weight or upon the actual weight which the owner shall furnish, subject to the approval 08 of the commissioner or the commissioner's representative, for a vehicle, including a 09 motor vehicle pulling a trailer or semi-trailer, that is registered in the name of a 10 company or business, or is used or maintained for the transportation of passengers for 11 hire, excepting taxicabs and buses under (b) of this section, or for the transportation 12 of property for hire or for other commercial purposes, including a [TRAILER, SEMI- 13 TRAILER,] truck, wrecker, tow car, hearse, ambulance, and tractor, as follows : 14 (1) up to and including 5,000 pounds . . . . . . . . . . . . . . $158 [$100];
01 (2) more than 5,000 pounds to and including 02 12,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . $246 [$170]; 03 (3) more than 12,000 pounds to and including 04 18,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . $494 [$310]; 05 (4) more than 18,000 pounds. . . . . . . . . . . . . . . . . . . $640 [$440]. 06 * Sec. 2. AS 28.10.421(h) is amended to read: 07 (h) The annual registration fees under this subsection for vehicles used for 08 commercial purposes are imposed and are based upon the actual unladen weight as 09 established by the manufacturer's advertised weight or upon the actual weight which 10 the owner shall furnish, subject to the approval of the commissioner or the 11 commissioner's representative, as follows: 12 (1) up to and including 5,000 pounds . . . . . . . . . . . . . . . $80 [$51]; 13 (2) more than 5,000 pounds to and including 14 12,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . $124 [$86]; 15 (3) more than 12,000 pounds to and including 16 18,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . $248 [$156]; 17 (4) more than 18,000 pounds. . . . . . . . . . . . . . . . . . . $321 [$221]. 18 * Sec. 3. AS 28.10.421 is amended by adding new subsections to read: 19 (i) A one-time registration fee of $10 is imposed upon initial registration for 20 a trailer or semi-trailer used for commercial purposes. 21 (j) For purposes of this section, a leased vehicle that is not used by the lessee 22 for commercial purposes shall be registered as a noncommercial vehicle. 23 * Sec. 4. AS 28.10.431(b) is amended to read: 24 (b) The biennial tax is levied upon motor vehicles subject to the registration 25 fee under AS 28.10.411 and 28.10.421 and is based upon the age of vehicles as 26 determined by model year in the first year of the biennial period, according to the 27 following schedule: 28 Tax According to Age of 29 Vehicle 30 Since Model Year: 31 1st 2nd 3rd 4th 5th 6th 7th 8th
01 or over 02 Motor Vehicle 03 (1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 2 $ 4 04 (2) vehicles specified 121 99 77 55 39 28 19 16 05 in AS 28.10.421(b)(1) 06 (3) vehicles specified 121 99 77 55 39 28 19 16 07 in AS 28.10.421(b)(3) 08 (4) vehicles specified 09 in AS 28.10.421 10 (c)(1)-(4) 11 5,000 pounds or less 121 99 77 55 39 28 19 16 12 5,001-12,000 198 154 121 99 77 55 33 22 13 pounds 14 12,001-18,000 447 392 348 304 260 227 205 194 15 pounds [297] [242] [198] [154] [110] [77] [55] [44] 16 18,001 pounds 546 469 403 348 304 260 216 194 17 or over [396] [319] [253] [198] [154] [110] [66] [44] 18 (5) vehicles specified 198 154 121 99 77 55 33 22 19 in AS 28.10.421(b)(4) 20 (6) vehicles specified 17 15 13 10 7 5 4 4 21 in AS 28.10.421(b)(6) 22 (7) vehicles specified 121 99 77 55 39 28 19 16 23 in AS 28.10.421(d)(8) 24 (8) vehicles specified 121 99 77 55 39 28 19 16 25 in AS 28.10.421(b)(2) 26 (9) vehicles eligible 88 27 for dealer plates under 28 AS 28.10.421(d)(9). 29 * Sec. 5. AS 28.10.431(e) is amended to read: 30 (e) The department shall refund money collected under this section, less eight 31 percent as collection costs, to a municipality for which the money was collected, as
01 determined by (1) the address of residence of an individual required to pay the tax, or 02 (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs 03 is the location at which the motor vehicle is usually, normally, or regularly kept or 04 used during the registration period . For the first year in which the tax is levied 05 within a municipality, the department may retain actual costs of collection of the tax 06 within the municipality as determined by the department. 07 * Sec. 6. AS 28.10.431(l) is amended to read: 08 (l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles 09 specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 10 and 28.10.421 if the owner elects to register the vehicle annually as allowed under 11 AS 28.10.108(f). The tax is based on the age of the vehicle as determined by model 12 year according to the following schedule: 13 Tax According to Age of 14 Vehicle 15 Since Model Year: 16 1st 2nd 3rd 4th 5th 6th 7th 8th 17 or over 18 5,000 pounds or less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8 19 5,001-12,000 110 88 66 55 44 33 22 11 20 pounds 21 12,001-18,000 240 207 185 163 141 119 107 97 22 pounds [165] [132] [110] [88] [66] [44] [32] [22] 23 18,001 pounds 295 251 218 185 161 141 119 97 24 or over [220] [176] [143] [110] [88] [66] [44] [22]. 25 * Sec. 7. TRANSITION PROVISION. (a) In a municipality that has adopted an increased 26 or decreased scheduled amount of tax under AS 28.10.431(j), when the Department of 27 Administration collects the registration tax under AS 28.10.431, the department shall collect 28 an additional $150 for a biennial registration and $75 for an annual registration. The 29 Department of Administration may collect the registration taxes as described in this subsection 30 until the municipality passes an ordinance that changes the municipality's scheduled amount 31 of tax existing on the effective date of this Act or until December 1, 1999, whichever occurs
01 first. 02 (b) Notwithstanding AS 28.10.431(j), a municipality that has adopted an ordinance 03 under AS 28.10.431(j) before the effective date of this Act may, by passage of another 04 ordinance, increase or decrease the scheduled amount of tax established by ordinance without 05 satisfying the provisions of AS 28.10.431(j). An ordinance described in this subsection must 06 be passed on or after the effective date of this Act and before December 1, 1999. 07 * Sec. 8. This Act takes effect immediately under AS 01.10.070(c).