An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to tax records; and providing for an effective date.

This bill modifies Alaska's vehicle rental tax laws to clarify who is responsible for collecting and paying taxes on rentals arranged through digital platforms. It defines a "vehicle rental platform" as any system used to prearrange vehicle rentals between unrelated owners and requires the platform company to handle tax collection if the rental was arranged online, while the vehicle owner remains responsible if the rental was made directly. The legislation also strengthens enforcement by allowing the Department of Revenue to seek court orders to compel individuals who refuse to obey tax-related subpoenas. Additionally, it includes a one-year grace period for the department to assess and collect taxes on transactions that occurred before the law took effect.