AK HB88

Extends the deadline for sellers to remit collected tire fees to the department from 30 days after the end of a calendar quarter to the last day of the calendar month following the quarter.

Reduces the maximum collection allowance sellers may retain for collection and remittance expenses from $900 to $600 per quarter.

Limits department information requests on forms to only tire-related information subject to the tax.

Applies amendments to tire fee returns due after the end of the first calendar quarter following the act's effective date.

Takes effect immediately upon enactment.