00                            SENATE BILL NO. 22                                                                          
01 "An Act relating to the collection costs for the municipal motor vehicle registration tax;                              
02 and providing for an effective date."                                                                                   
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 28.10.431(e) is amended to read:                                                                   
05            (e)  The department shall refund money collected under this section, less five                           
06       and one-half [EIGHT] percent as collection costs, to a municipality for which the                             
07       money was collected, as determined by (1) the address of residence of an individual                               
08       required to pay the tax, or (2) the situs of the vehicle if the vehicle is not owned by an                        
09       individual; the tax situs is the location at which the motor vehicle is usually, normally,                        
10       or regularly kept or used during the registration period. For the first year in which the                         
11       tax is levied within a municipality, the department may retain actual costs of collection                         
12       of the tax within the municipality as determined by the department.                                               
13    * Sec. 2. This Act takes effect July 1, 2015.