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28th Legislature(2013-2014)

Bill Text 28th Legislature


00 Enrolled HB 193                                                                                                         
01 Relating to the joint administration of tobacco taxes by the state and a municipality; and                              
02 authorizing the Department of Revenue to furnish to a municipality returns or reports related                           
03 to the vehicle rental tax.                                                                                              
04                           _______________                                                                               
05    * Section 1. AS 43.50.150 is amended by adding new subsections to read:                                            
06            (c)  The department may enter into an agreement with a municipality that                                     
07       imposes a tax on cigarettes or other tobacco products for the purpose of jointly                                  
08       auditing a person liable for a tax under AS 43.50.010 - 43.50.390 and the municipal                               
09       tax on cigarettes or other tobacco products.                                                                      
10            (d)  The department may enter into an agreement with a municipality that                                     
11       collects a tax on cigarettes through the use of a stamp similar to that used by the                               
12       department under AS 43.50.500 to distribute and collect money for the stamps issued                               
13       by the municipality on behalf of the municipality in conjunction with the distribution                            
14       and sale of stamps under AS 43.50.500 - 43.50.700. An agreement under this                                        
01       subsection must provide for the municipality to reimburse the department for the cost                             
02       of distributing the municipality's stamps and collecting the money for those stamps.                              
03            (e)  Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department                                     
04       may furnish the proper officer or representative of a municipality the tax returns or                             
05       reports filed with the department under this chapter if the municipality grants                                   
06       substantially similar privileges to the department, provides adequate safeguards for the                          
07       confidentiality of the returns and reports, and uses the returns and reports only for tax                         
08       purposes.                                                                                                         
09    * Sec. 2. AS 43.52.080 is amended by adding a new subsection to read:                                              
10            (d)  Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department                                     
11       may furnish the proper officer or representative of a municipality the tax returns or                             
12       reports filed with the department under AS 43.52.010 - 43.52.099 if the municipality                              
13       grants substantially similar privileges to the department, provides adequate safeguards                           
14       for the confidentiality of the returns and reports, and uses the returns and reports only                         
15       for tax purposes.                                                                                                 
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