00                      CS FOR HOUSE BILL NO. 173(TRA)                                                                    
01 "An Act relating to tires; and providing for an effective date."                                                        
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1.  AS 28.35.155 is amended by adding a new subsection to read:                                          
04            (c)  A person convicted of violating this section is punishable by a fine of not                             
05       less than $100, in addition to any other penalties imposed under AS 28.40.050.                                    
06    * Sec. 2.  AS 43.98 is amended by adding a new section to read:                                                    
07            Sec. 43.98.025.  Tire fee.  (a)  A fee of $2 a tire is imposed on the retail sale of                       
08       tires in the state.                                                                                               
09            (b)  A seller shall add the amount of the fee imposed by this section to the total                           
10       price of the tire subject to the fee, and the fee shall be stated separately on any sales                         
11       receipt, invoice, or other record of the retail sale.                                                             
12            (c)  A seller shall collect the fee from the purchaser.  A seller shall file a return                        
13       on a form prescribed by the department and remit the fee collected to the department                              
14       not later than 30 days following the last day of the month of the sale.                                           
15            (d)  A seller remitting the fee collected under this section to the department                               

01       within 30 days after the last day of the preceding month may retain five percent of the                           
02       amount collected, not to exceed $300 a month, to cover expenses associated with                                   
03       collecting and remitting the fee.                                                                                 
04            (e)  The provisions of AS 43.05 and AS 43.10 apply to this section.                                          
05            (f)  The fees imposed in this section do not apply to tires sold to federal, state,                          
06       or local government agencies for official use.                                                                    
07            (g)  In this section, "seller" means a seller of tires.                                                      
08    * Sec. 3.  This Act takes effect July 1, 2003.