Enrolled HB 375: Requiring the electronic submission of a tax return or report with the Department of Revenue; and providing for an effective date.

00Enrolled HB 375 01 Requiring the electronic submission of a tax return or report with the Department of Revenue; 02 and providing for an effective date. 03 _______________ 04 * Section 1. AS 43.05 is amended by adding a new section to read: 05 Sec. 43.05.045. Electronic submission of return or report. (a) Unless an 06 exemption is granted under (b) of this section, a taxpayer required to submit a return 07 or report for a tax levied under this title or for any other tax administered by the 08 department shall submit the return or report electronically in a format prescribed by 09 the department. Failure to comply with this section may result in a civil penalty under 10 AS 43.05.220(f). If a law under this title requires a report or return or a portion of a 11 report or return to be in writing, an electronically filed report or return satisfies this 12 section. A taxpayer shall submit attachments to a report or return required under this 13 title electronically. 14 (b) To request an exemption to (a) of this section, a taxpayer shall submit to

01 the department evidence satisfactory to the department that the taxpayer does not have 02 the capability to submit the return or report electronically. An application for an 03 exemption must be submitted before a return or report is due. An exemption granted 04 under this subsection is valid for five years after the first tax filing due date after the 05 exemption is granted. When an exemption under this subsection expires, the taxpayer 06 may apply for another exemption. An exemption granted under this subsection applies 07 to any return or report submitted to the department. 08 * Sec. 2. AS 43.05.220 is amended by adding a new subsection to read: 09 (f) Unless the department determines that failure to comply with AS 43.05.045 10 is due to a reasonable cause, the department shall assess a civil penalty of $25 or one 11 percent of the total tax before any payment, whichever is greater, against a taxpayer 12 who fails to submit electronically a return or report under AS 43.05.045. 13 * Sec. 3. AS 43.31.111 is amended to read: 14 Sec. 43.31.111. Notice of death or tax return. The executor, within two 15 months after the decedent's death, or within a like period after qualifying as executor, 16 shall submit a report [GIVE WRITTEN NOTICE] of the death to the department on 17 the form prepared and published by the department known as the preliminary notice 18 and report. If a federal estate tax return is required by the applicable federal revenue 19 Act, a copy of the preliminary notice filed with the federal government may be filed 20 with the department in place of the preliminary notice and report. 21 * Sec. 4. AS 43.60.020(a) is amended to read: 22 (a) Each brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other 23 consignor shall submit [SEND] a report [STATEMENT BY AIRMAIL, POSTAGE 24 PREPAID,] to the department on or before the last day of each calendar month. The 25 report [STATEMENT] must contain an account of the alcoholic beverages sold or 26 consigned to buyers or consignees in the state during the preceding month, setting out 27 (1) the total number of gallons, including fractional gallons sold or 28 consigned; 29 (2) the names and Alaska address of each buyer and consignee; and 30 (3) the gallonage of each kind of beverage sold or consigned to the 31 respective buyers or consignees.

01 * Sec. 5. AS 43.65.020(d) is amended to read: 02 (d) [A TAXPAYER'S RETURN SHALL BE MADE TO THE 03 DEPARTMENT AT JUNEAU.] A taxpayer shall make a return either on a calendar 04 year or fiscal year basis, in conformance with the basis used in making the taxpayer's 05 return for federal income tax purposes. 06 * Sec. 6. AS 43.75.030(b) is amended to read: 07 (b) The return shall be made on a [THE BASIS OF THE] calendar year basis 08 and submitted to the department [AT JUNEAU] before April 1 after the close of the 09 calendar year. 10 * Sec. 7. The uncodified law of the State of Alaska is amended by adding a new section to 11 read: 12 TRANSITIONAL PROVISION: REGULATIONS. The Department of Revenue may 13 adopt regulations necessary to implement the changes made by this Act. The regulations take 14 effect under AS 44.62 (Administrative Procedure Act), but not before the effective date of the 15 law implemented by the regulation. 16 * Sec. 8. Section 7 of this Act takes effect immediately under AS 01.10.070(c). 17 * Sec. 9. Except as provided in sec. 8 of this Act, this Act takes effect July 1, 2016.