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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.60. Excise Tax on Alcoholic Beverages. |
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Article 15.60.2. Warehouses. |
Section 15.60.050. Licensed warehouses.
Latest version.
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(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 60.050 - 15 AAC 60.120. (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.
Authorities
43.05.080;43.60.011