Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.60. Excise Tax on Alcoholic Beverages. |
Article 15.60.3. General Provisions. |
Section 15.60.300. Quantity definition.
Latest version.
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In this chapter, "quantity" means the total liquid content expressed in U.S. gallons. All volume and quantity figures in returns and reports required by AS 43.60 and 15 AAC 60 must be expressed in U.S. gallons, not in pallets, cases, bottles, cans, or metric units unless expressly authorized by the form provided by the department. For purposes of conversion, one U.S. gallon equals 3.785 liters.
Authorities
43.05.010;43.05.080;43.60.010;43.60.011;43.60.020;43.60.040
Notes
Authority
AS 43.05.010 AS 43.05.080 AS 43.60.010 AS 43.60.011 AS 43.60.020 AS 43.60.040History
Eff. 8/7/82, Register 83