00                            HOUSE BILL NO. 290                                                                          
01 "An Act suspending the motor fuel tax; and providing for an effective date."                                            
02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
03    * Section 1. The uncodified law of the State of Alaska is amended by adding a new section                          
04 to read:                                                                                                                
05       SUSPENSION OF THE MOTOR FUEL TAX. (a) Notwithstanding any other                                                   
06 provision of law, the motor fuel tax imposed under AS 43.40.010 is suspended and may not                                
07 be collected for a period beginning July 1, 2010, and ending June 30, 2012.                                             
08       (b)  Every dealer shall submit a monthly report, under penalty of unsworn falsification,                          
09 on a form or in a format prescribed by the Department of Revenue showing all sales or                                   
10 transfers of gasoline, diesel, and aviation fuel during the month. The department may require                           
11 that invoices be attached to the report supporting all sales and transfers of gasoline, diesel, and                     
12 aviation fuel in the state. The report is due to the Department of Revenue on the last day of                           
13 the month following the month in which sales or transfers of gasoline, diesel, or aviation fuel                         
14 were made. The Department of Revenue may assess a penalty of up to $5,000 against any                                   
15 person that fails to file a monthly report or provide the supporting invoices as required by this                       

01 subsection.                                                                                                             
02       (c)  The Department of Revenue may proceed to adopt regulations necessary to                                      
03 implement the changes made by this Act. The regulations take effect under AS 44.62                                      
04 (Administrative Procedure Act), but not before the effective date of the law implemented by                             
05 the regulation;                                                                                                         
06       (d)  In this section, "dealer" means a person that sells or otherwise transfers motor fuel                        
07 in the state upon which the person would have remitted the taxes imposed by AS 43.40 as                                 
08 required by AS 43.40.010(c) if not for the motor fuel tax suspension imposed under (a) of this                          
09 section                                                                                                                 
10    * Sec. 2. Section 1(a) of this Act is repealed June 30, 2012.                                                      
11    * Sec. 3. Section 1(b), (c), and (d) of this Act are repealed August 31, 2012.                                     
12    * Sec. 4. This Act takes effect immediately under AS 01.10.070(c).