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 repeals sections AS 43.50.540(h) and AS 43.98.025(e), which likely contained related provisions.

Furthermore, the bill modifies the language regarding the sale of cigarette stamps to licensees, stating that each stamp shall be sold at its full denominated value without any discount. It also outlines the procedures for refunds or credits to licensees for unused or damaged stamps, ensuring that the discount previously provided is no longer applicable. The effective date for this legislation 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