SB 33: "An Act relating to remittance of tire fees; and providing for an effective date."
00 SENATE BILL NO. 33 01 "An Act relating to remittance of tire fees; and providing for an effective date." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 43.98.025(d) is amended to read: 04 (d) A seller shall collect the fees from the purchaser. A seller shall file a return 05 on a form prescribed by the department and remit the fees collected to the department 06 not later than the last day of the calendar month [30 DAYS] following the last day 07 of the calendar quarter of the sale or installation. 08 * Sec. 2. AS 43.98.025(e) is amended to read: 09 (e) A seller remitting the fees collected under this section to the department in 10 accordance with (d) of this section [WITHIN 30 DAYS AFTER THE LAST DAY 11 OF THE PRECEDING CALENDAR QUARTER] may retain five percent of the 12 amount collected, not to exceed $900 a quarter, to cover expenses associated with 13 collecting and remitting the fees. 14 * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to 15 read:
01 APPLICABILITY. AS 43.98.025(d), amended by sec. 1 of this Act, applies to tire fee 02 returns due after the end of the first calendar quarter occurring after the effective date of this 03 Act. 04 * Sec. 4. This Act takes effect immediately under AS 01.10.070(c).