State of Alaska
Fiscal Note
Bill Version: HB 64
2019 Legislative Session
Fiscal Note Number: 2
(H) Publish Date: 2/20/2019
Identifier: 2019200104-DOR-TAX-2-12-2019 Department: Department of Revenue
Title: ALCOHOL TAX: APPROP TO COMMUNITY Appropriation: Taxation and Treasury
ASSIST. Allocation: Tax Division
Sponsor: RLS BY REQUEST OF THE GOVERNOR OMB Component Number: 2476
Requester: Governor
Expenditures/Revenues
Note: Amounts do not include inflation unless otherwise noted below. (Thousands of Dollars)
Included in
FY2020 Governor's
Appropriation FY2020 Out-Year Cost Estimates
Requested Request
OPERATING EXPENDITURES FY 2020 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Personal Services
Travel
Services
Commodities
Capital Outlay
Grants & Benefits
Miscellaneous
Total Operating 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Fund Source (Operating Only)
None
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Positions
Full-time
Part-time
Temporary
Change in Revenues
1004 Gen Fund (UGF) (20,100.0) (20,400.0) (20,600.0) (20,900.0) (21,200.0) (21,500.0)
Total (20,100.0) 0.0 (20,400.0) (20,600.0) (20,900.0) (21,200.0) (21,500.0)
Estimated SUPPLEMENTAL (FY2019) cost: 50.0 (separate supplemental appropriation required)
Estimated CAPITAL (FY2020) cost: 0.0 (separate capital appropriation required)
Does the bill create or modify a new fund or account? No
(Supplemental/Capital/New Fund - discuss reasons and fund source(s) in analysis section)
ASSOCIATED REGULATIONS
Does the bill direct, or will the bill result in, regulation changes adopted by your agency? Yes
If yes, by what date are the regulations to be adopted, amended or repealed? 12/31/19
Why this fiscal note differs from previous version/comments:
Not applicable, initial version based on the 2-13-19 Governor's FY2020 request.
Prepared By: Brandon Spanos, Deputy Director Phone: (907)269-1033
Division: Tax Division Date: 02/15/2019 09:00 AM
Approved By: Brad Ewing, Administrative Services Director Date: 02/15/19
Agency: Office of Management and Budget
Printed 2/20/2019 Page 1 of 2 Control Code: bXOKq
 HB 64 - Fiscal Note 2
FISCAL NOTE ANALYSIS
STATE OF ALASKA BILL NO. LL0104
2019 LEGISLATIVE SESSION
Analysis
Background
This bill would amend existing alcoholic beverage tax statutes to allow the legislature to appropriate half of the alcoholic
beverage tax receipts for the purpose of community assistance. Currently half of the alcoholic beverages tax receipts are
deposited into the alcohol and other drug abuse treatment and prevention fund and the other half are deposited into the
general fund. This bill affects the half that is currently deposited into the general fund. There would be no change to the
deposit into the alcohol and other drug abuse treatment and prevention fund which the current statute permits the
legislature to appropriate to the Department of Health and Social Services "for the prevention and treatment of
alcoholism, drug abuse, and misuse of hazardous volatile materials and substances by inhalant abusers."
Revenue Impact
The Department of Revenue estimates that this legislation would permit the appropriation of $20.1 million in FY20 for the
purpose of community assistance.
Implementation Cost
This legislation would require the Department of Revenue to update its Tax Revenue Management System (TRMS). The
update would consist of reprogramming the sharing rules in TRMS and the interface between TRMS and IRIS. We would
need to test the new rules and interface thoroughly to verify that they function as expected. The supplemental fiscal note
figure of $50.0 in FY19 is to cover the costs of having our contractor update TRMS. We do not anticipate any continuing
costs or additional staff needs. After the implementation of the changes, this legislation would not cause any additional
administrative burden on the Tax Division.
(Revised 9/05/18 OMB/LFD) Page 2 of 2
2019200104-DOR-TAX-2-12-2019 Page 2 of 2 Control Code: bXOKq


Statutes affected:
HB0064A, AM HB 64, introduced 02/20/2019: 43.60.050