The proposed 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. This change is reflected in the amendments to AS 43.40.013 and AS 43.50.330(b), which will now require full remittance of the taxes without any deductions. Additionally, the bill repeals sections that previously provided discounts on cigarette stamps, thereby requiring that stamps be sold at their full denominated value.

Furthermore, the bill modifies the language regarding the sale of cigarette stamps, stating that each stamp shall be sold to a licensee at its full value, without the previously established discount based on the volume of stamps purchased. The bill also outlines the procedures for refunds or credits to licensees for unused or damaged stamps, ensuring that the denominated value is fully accounted for without any deductions. The effective date for these changes is set for July 1, 2025.

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