Section 15.60.010. Filing requirements.

	(a)  Every brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other seller or consignor of alcoholic beverages in the state shall file a monthly return to the department showing all sales or consignments of alcoholic beverages in or into the state made during the preceding month. The return and any tax remittance under AS 43.60.010 must be received by the department before the end of the month following the month the alcoholic beverage was sold or consigned.  
	(b)  The return must be on a form provided by the department and in addition to the information required by AS 43.60.020 must include, for each judicial district in the state, the total quantities of alcoholic beverages sold, consigned, or shipped in the state  
		(1) from outside the state to any location in Alaska, including  
			(A) retail establishments;  
			(B) warehouse establishments;  
			(C) military establishments; and  
			(D) licensed warehouses as defined in 15 AAC 60.050; and  
		(2) from licensed warehouses in the state.  
	(c)  Each return must be accompanied by an inventory report on a form provided by the department, showing the quantities of alcoholic beverages  
		(1) on hand at the first of the month;  
		(2) received at the warehouse during the month;  
		(3) shipped from the warehouse during the month;  
		(4) lost due to breakage during the month; and  
		(5) on hand at the end of the month.  

Authorities

43.05.080;43.60.010;43.60.020

Notes

Reference

15 AAC 60.070

Authority

AS 43.05.080 AS 43.60.010 AS 43.60.020

History

Eff. 8/7/82, Register 83