00                     CS FOR HOUSE BILL NO. 104(FIN) am                                                                  
01 "An Act relating to the refined fuel surcharge; suspending the tax on motor fuel; and                                   
02 providing for an effective date."                                                                                       
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 43.40.005(a) is amended to read:                                                                   
05            (a)  Every dealer or user of refined fuels shall pay a surcharge of $.015                                
06       [$.0095] a gallon on refined fuel sold, transferred, or used in the state.                                        
07    * Sec. 2. The uncodified law of the State of Alaska is amended by adding a new section to                          
08 read:                                                                                                                   
09       SUSPENSION OF TAX ON MOTOR FUEL. Notwithstanding AS 43.40.010(a) and                                              
10 (b), the taxes levied under AS 43.40.010(a) and (b) are suspended beginning the first day of                            
11 the month following the effective date of this section and ending June 30, 2023. During the                             
12 suspension, the Department of Revenue or a dealer that sells or otherwise transfers fuel in the                         
13 state may not collect the taxes suspended under this section. During the suspension, a dealer                           
14 or user of refined fuel shall reduce the cost of fuel to the final consumer by an amount equal                          

01 to the amount of the tax suspended under this section. This section does not apply to a                                 
02 payment of tax, interest, or a penalty due before the suspension takes effect.                                          
03    * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to                          
04 read:                                                                                                                   
05 TRANSITION: REGULATIONS AND RETROACTIVITY OF REGULATIONS.                                                               
06 The Department of Revenue may adopt regulations under AS 44.62 necessary to implement                                   
07 this Act. Notwithstanding AS 44.62.240, the Department of Revenue may adopt a regulation                                
08 to implement sec. 2 of this Act that applies retroactively. A regulation adopted by the                                 
09 Department of Revenue to implement sec. 2 of this Act applies retroactively to the effective                            
10 date of sec. 2 of this Act.                                                                                             
11    * Sec. 4. Sections 2 and 3 of this Act take effect immediately under AS 01.10.070(c).                              
12    * Sec. 5. Except as provided in sec. 4 of this Act, this Act takes effect January 1, 2023.