This bill proposes the elimination of deductions related to the remittance of motor fuel tax, tobacco taxes, and tire fees in the state of Alaska. Specifically, it amends AS 43.40.013 to remove the provision allowing dealers and users to deduct one percent of the total monthly surcharge and tax due, capped at $100, for accounting and filing expenses. Similarly, it amends AS 43.50.330(b) to eliminate the deduction of four-tenths of one percent of the tax due for licensees. Additionally, the bill modifies AS 43.50.540(c) to state that stamps shall be sold to a licensee at their full denominated value, removing the previous discount structure based on the volume of stamps purchased.

Furthermore, the bill repeals sections AS 43.50.540(h) and AS 43.98.025(e), which likely pertained to the discount provisions and related regulations. It also outlines that the department will adopt procedures for refunds or credits to licensees for unused or damaged stamps without the previous discount consideration. The effective date for this legislation is set for 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