HB 249: "An Act requiring the electronic submission of a tax return or report with the Department of Revenue; relating to the motor fuel tax; and providing for an effective date."
00 HOUSE BILL NO. 249 01 "An Act requiring the electronic submission of a tax return or report with the 02 Department of Revenue; relating to the motor fuel tax; and providing for an effective 03 date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 43.05.220 is amended to add a new subsection to read: 06 (f) A penalty of $25 or one percent of the total tax before any payment, 07 whichever is greater, shall be assessed against a taxpayer that fails to electronically 08 submit a return or report under AS 43.05.222, unless the taxpayer has received an 09 exemption under AS 43.05.222 or can show reasonable cause. 10 * Sec. 2. AS 43.05 is amended by adding a new section to read: 11 Sec. 43.05.222. Electronic submission of return or report. (a) A taxpayer 12 required to submit a return or report for a tax levied under AS 43 or any other tax 13 administered by the department shall submit the return or report electronically in a 14 format prescribed by the department. Unless the taxpayer has received an exemption
01 under (b) of this section or can show reasonable cause, a return or report not submitted 02 electronically is subject to a civil penalty under AS 43.05.220. 03 (b) A taxpayer may request an exemption from the requirement that a return or 04 report be submitted electronically. The taxpayer or taxpayer's representative shall 05 contact the department and request the exemption before the return or report is due 06 and shall submit evidence that the taxpayer does not have the capability to submit the 07 return or report electronically. An exemption granted under this subsection is valid for 08 two years after the first tax filing due date after the exemption is granted; after the two 09 year period, the taxpayer may apply for another exemption. 10 * Sec. 3. AS 43.40.010(a) is amended to read: 11 (a) In addition to the surcharge levied under AS 43.40.005, there is levied a 12 tax of 16 [EIGHT] cents a gallon on all motor fuel sold or otherwise transferred within 13 the state, except that 14 (1) the tax on aviation gasoline is 10 [FOUR AND SEVEN-TENTHS] 15 cents a gallon; 16 (2) the tax on motor fuel used in and on watercraft of all descriptions is 17 10 [FIVE] cents a gallon; 18 (3) the tax on all aviation fuel other than gasoline is 10 [THREE AND 19 TWO-TENTHS] cents a gallon; and 20 (4) the tax rate on motor fuel that is blended with alcohol is the same 21 tax rate a gallon as other motor fuel; however, in an area and during the months in 22 which fuel containing alcohol is required to be sold, transferred, or used in an effort to 23 attain air quality standards for carbon monoxide as required by federal or state law or 24 regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon 25 less than the tax on other motor fuel not described in (1) - (3) of this subsection. 26 * Sec. 4. AS 43.40.010(b) is amended to read: 27 (b) In addition to the surcharge levied under AS 43.40.005, there is levied a 28 tax of 16 [EIGHT] cents a gallon on all motor fuel consumed by a user, except that 29 (1) the tax on aviation gasoline consumed is 10 [FOUR AND SEVEN- 30 TENTHS] cents a gallon; 31 (2) the tax on motor fuel used in and on watercraft of all descriptions is
01 10 [FIVE] cents a gallon; 02 (3) the tax on all aviation fuel other than gasoline is 10 [THREE AND 03 TWO-TENTHS] cents a gallon; and 04 (4) the tax rate on motor fuel that is blended with alcohol is the same 05 tax rate a gallon as other motor fuel; however, in an area and during the months in 06 which fuel containing alcohol is required to be sold, transferred, or used in an effort to 07 attain air quality standards for carbon monoxide as required by federal or state law or 08 regulation, the tax rate on motor fuel that is blended with alcohol is six cents a gallon 09 less than the tax on other motor fuel not described in (1) - (3) of this subsection. 10 * Sec. 5. AS 43.40.030(a) is amended to read: 11 (a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to 12 operate an internal combustion engine is entitled to a motor fuel tax refund of 12 [SIX] 13 cents a gallon if 14 (1) the tax on the motor fuel has been paid; 15 (2) the motor fuel is not aviation fuel, or motor fuel used in or on 16 watercraft; and 17 (3) the internal combustion engine is not used in or in conjunction with 18 a motor vehicle licensed to be operated on public ways. 19 * Sec. 6. The uncodified law of the State of Alaska is amended by adding a new section to 20 read: 21 APPLICABILITY. (a) AS 43.40.010(a) and (b), as amended by secs. 3 and 4 of this 22 Act, apply to motor fuel sold, transferred, used, or consumed on or after the effective date of 23 this Act. 24 (b) AS 43.40.030(a), as amended by sec. 5 of this Act, applies to a motor fuel tax 25 refund on motor fuel used on or after the effective date of this Act. 26 * Sec. 7. The uncodified law of the State of Alaska is amended by adding a new section to 27 read: 28 TRANSITIONAL PROVISION: REGULATIONS. The Department of Revenue may 29 adopt regulations necessary to implement the changes made by this Act. The regulations take 30 effect under AS 44.62 (Administrative Procedure Act), but not before the effective date of the 31 law implemented by the regulation.
01 * Sec. 8. Section 7 of this Act takes effect immediately under AS 01.10.070(c). 02 * Sec. 9. Except as provided in sec. 8 of this Act, this Act takes effect July 1, 2016.