The bill aims to eliminate certain deductions related to the remittance of motor fuel tax, tobacco taxes, and tire fees in the state of Alaska. Specifically, it removes the provision that allowed dealers and users to deduct a percentage of the total monthly surcharge and tax due to cover accounting and filing expenses. Additionally, the bill amends the language regarding the sale of cigarette stamps, removing the previous discount structure based on the volume of stamps purchased, and instead mandates that stamps be sold at their full denominated value.

Furthermore, the bill repeals sections related to discounts on cigarette stamps and makes adjustments to the refund procedures for unused or damaged stamps, ensuring that the refund is based on the full denominated value without any deductions. The changes are set to take effect on July 1, 2026.

Statutes affected:
SB0164A, AM SB 164, introduced 04/09/2025: 43.40.013, 43.50.330, 43.50.300, 43.50.540, 43.50.500, 43.50.700, 43.50.590
SB0164B, AM CSSB 164(L&C), introduced 03/04/2026: 43.40.013, 43.50.330, 43.50.300, 43.50.540, 43.50.500, 43.50.700, 43.50.590
SB0164Z, AM Enrolled SB 164, introduced 05/20/2026: 43.40.013, 43.50.330, 43.50.300, 43.50.540, 43.50.500, 43.50.700, 43.50.590