Alaska Administrative Code — Title 15 (Revenue)
15 AAC 98.060
Tires for resale
Official textakleg.govlast amended
# (a)
For purposes of AS 43.98.025(g)(2), the department will consider a tire to be a tire for resale in a transaction between
# (1)
the manufacturer of a tire and a distributor of the tire;
# (2)
a distributor of the tire and a retail dealer of the tire; or
# (3)
a retail dealer and another retail dealer of the tire.
# (b)
In a transaction under (a)(3) of this section, the final retail sale receipt, invoice, or other record of sale must state that the fee imposed in AS 43.980.025 was previously paid on the tire or service.
(Eff. 4/16/2004, Register 170)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.98.025
Amendment history
Eff. 4/16/2004, Register 170
Source: official source document (full AAC Title 15 PDF)
In this chapter (11 sections)
- 98.010 · Motor vehicles designed for use on a highway
- 98.020 · Return filing requirements
- 98.030 · Tires on new motor vehicles
- 98.040 · Collection of the fee
- 98.050 · Replacement due to defect or recall
- 98.060 · Tires for resale
- 98.070 · Persons immune or exempt under federal law from tire fees
- 98.080 · Certificate of use
- 98.090 · Recordkeeping requirements
- 98.100 · Administration and enforcement
- 98.900 · Definitions