Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.60.060
Manufacturer direct shipment tax; statement; audit
A holder of a manufacturer direct shipment license under AS 04.09.370 who sells its product in the state or who consigns shipments of its product into the state shall
# (1)
be subject to the taxes provided under AS 43.60.010(a);
# (2)
provide monthly statements and other information required under AS 43.60.020 with the remittance of a tax collected under this section;
# (3)
allow the Department of Revenue to perform an audit of the holder's records upon request;
and
# (4)
consent to the jurisdiction of a state court concerning enforcement of this section relating to the collection of taxes and other money owed by the holder, including interest and penalties.
Source: official source document (full Title 43 PDF)
In this chapter (7 sections)
- 43.60.010 · Alcoholic beverage tax
- 43.60.011 · Consigned beverage inventories
- 43.60.020 · Monthly statement and payments
- 43.60.030 · Delinquency
- 43.60.040 · Administration and enforcement of tax
- 43.60.050 · Disposition of proceeds; alcohol and other drug abuse…
- 43.60.060 · Manufacturer direct shipment tax; statement; audit