Alaska Administrative Code — Title 15 (Revenue)

15 AAC 60.050

Licensed warehouses

Official textakleg.govlast amended Jul 08, 2020

# (a)

In AS 43.60.011 and 15 AAC 60, "licensed warehouse" means an alcoholic beverage warehouse that is

# (1)

bonded for the amount of tax that will be due the state on its contents once they are removed; and

# (2)

licensed by the department under 15 AAC 60.

# (b)

No one may operate or advertise an alcoholic beverage warehouse as a licensed warehouse unless the warehouse is bonded and licensed under 15 AAC 60.

# (c)

An alcoholic beverage shipped to a licensed warehouse in the state is not subject to the tax imposed by AS 43.60 until it is removed from the licensed warehouse.

# (d)

No alcoholic beverage may be stored in any location in the state other than a licensed warehouse unless the tax imposed by AS 43.60 has been paid.
(Eff. 8/7/82, Register 83; am 7/8/2020, Register 235)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.60.011

Amendment history

Eff. 8/7/82, Register 83; am 7/8/2020, Register 235

Source: official source document (full AAC Title 15 PDF)

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