Alaska Administrative Code — Title 15 (Revenue)
15 AAC 60.100
Taxes due when warehouse license expired or revoked
Official textakleg.govlast amended
An alcoholic beverage is considered removed from a licensed warehouse on the last day the licensee held a valid current license. An alcoholic beverage is subject to the alcoholic beverage excise tax for the month in which that date falls. The return and tax remittance will be due by the last day of the month following the month during which the license was revoked.
(Eff. 8/7/82, Register 83)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.60.010 AS 43.60.011
Amendment history
Eff. 8/7/82, Register 83
Source: official source document (full AAC Title 15 PDF)
In this chapter (13 sections)
- 60.010 · Filing requirements
- 60.020 · Direct shipper
- 60.030 · Reserved
- 60.050 · Licensed warehouses
- 60.060 · Application for warehouse license
- 60.070 · Conditions of warehouse license
- 60.080 · Warehouse bonds
- 60.090 · Revocation of warehouse license
- 60.100 · Taxes due when warehouse license expired or revoked
- 60.110 · Transition
- 60.120 · Penalty
- 60.300 · Quantity definition
- 60.310 · General definitions