AK HB252

Requires taxpayers to electronically submit tax returns and reports to the Department of Revenue for taxes levied under Alaska Statutes Chapter 43 or other department-administered taxes, using a format prescribed by the department.

Imposes a penalty of $25 or one percent of total tax (whichever is greater) on taxpayers who fail to electronically submit returns or reports, unless they receive an exemption or demonstrate reasonable cause.

Allows taxpayers to request an exemption from electronic submission if they lack the capability, valid for two years after the first tax filing due date following approval, with the option to reapply after the two-year period.

Repeals AS 43.52.255, which provided a tax reduction for local levies on the commercial vessel passenger excise tax.

Amends the definition of "voyage" for the commercial vessel passenger excise tax from "any trip lasting more than 72 hours on the state's marine water" to simply "any trip or itinerary lasting more than 72 hours."

Effective July 1, 2016, with the regulatory authorization provision taking effect immediately.