NOTICE OF PROPOSED CHANGES IN THE

 

The Department of Revenue proposes to adopt regulation changes in Title 15 of the Alaska Administrative Code, dealing with motor fuel tax, including the following:

1. 15 AAC 40.330, Certificate of use, is proposed to be changed to address the exemption of heating fuel from the certificate of use requirement.
2. 15 AAC 40.600, Qualified dealer license, is proposed to be changed to clarify the eligibility requirements for licensure, to specify circumstances under which a license may be denied, and to address the expiration, renewal, and transferability of licenses, as well as the appeal of license denials and nonrenewals.
3. 15 AAC 40.610, Bonding requirement, is proposed to be changed to address the duration of the bonding requirement and to specify additional forms of security that may be accepted instead of a bond.
4. 15 AAC 40.610(c), which deals with bonding requirements in the event a licensee fails to file tax returns or pay taxes, is proposed to be repealed.
5. 15 AAC 40.615 is proposed to be added to specify when a demand will be made on a bond or other form of security.
6. 15 AAC 40.620, Revocation of qualified dealer license, is proposed to be changed to clarify the circumstances under which a license may be revoked and to specify when a license must be surrendered.
7. 15 AAC 40.900, Definitions, is proposed to be changed by amending the definition of “responsible person” and by defining the term “foreign country”.

You may comment on the proposed regulation changes, including the potential costs to private persons of complying with the proposed changes, by submitting written comments to James Fletcher at the Department of Revenue at 550 West 7^th Avenue, Suite 500, Anchorage, Alaska, 99501.  Additionally, the Department of Revenue will accept comments by electronic mail at james.fletcher@alaska.gov.  The comments must be received no later than 4:00p.m. on July 12, 2013. Written comments received are public records and are subject to public inspection.

If you are a person with a disability who needs a special accommodation in order to participate in this process, please contact James Fletcher at 907-375-7706, no later than June 25, 2013 to ensure that any necessary accommodations can be provided.

For a copy of the proposed regulation changes, contact James Fletcher at 907-375-7706, or go to www.tax.state.ak.us and select the appropriate link under Regulations, Other Taxes, Draft Regulations.

After the public comment period ends, the Department of Revenue will either adopt these or other provisions dealing with the same subject, without further notice, or decide to take no action on them.  The language of the final regulations may be different from that of the proposed regulations.  You should comment during the time allowed if your interests could be affected.

Statutory Authority:   AS 43.05.080; AS 43.40.100

Statutes Being Implemented, Interpreted, or Made Specific: AS 43.05.150; AS 43.40.015; AS 43.40.100

Fiscal Information:  The proposed regulation changes are not expected to require an increased appropriation.

DATE:                                                                          ________________________________

                                                                                    Matthew R. Fonder, Director, Tax Division

ADDITIONAL REGULATIONS NOTICE INFORMATION

(AS 44.62.190(d))

1.  Adopting agency:  Department of Revenue

2.  General subject of regulation:  Motor Fuel Tax

3.  Citation of regulation (may be grouped):  15 AAC 40

4.  Reason for the proposed action:

     (   )  compliance with federal law

     (   )  compliance with new or changed state statute

     (   )  compliance with court order

     (X)  development of program standards

     (   )  other:

5.  Appropriation/Allocation:  Tax Division

6.  Cost of implementation to the state agency and available funding (in thousands of dollars):

                                                Initial Year       Subsequent

                                                FY 12              Years

            Operating Cost             $0                    $0

            Capital Cost                  $0                    $0

            Federal receipts            $0                    $0

            General fund match      $0                    $0

            General fund                 $0                    $0

            General fund

                program receipts      $0                    $0

            General fund/

                mental health           $0                    $0

            Other funds (specify)    $0                    $0

7.  The name of the contact person for the regulations:

            Name                           James Fletcher

            Title                             Regulations Specialist

            Address                       550 West 7^th Avenue, Suite 500
                                                Anchorage, AK  99501

            Telephone                    907-375-7706

            E-mail address              james.fletcher@alaska.gov

8.  The origin of the proposed action:

            __X__ staff of state agency

            _____  federal government

            _____  general public

            _____  petition for regulation change

            _____  other (please list)____________________________________________________

9.  Date:           _____________                                  Prepared by:    ___________________________

                                                                        Name:                         Matthew R. Fonder

                                                                        Title:                            Director, Tax Division

                                                                        Telephone:                   907-269-6620