Section 15.60.310. General definitions.

Latest version.

In this chapter,  
		(1) "department" means the Department of Revenue;  
		(2) "licensee" means a person who has been authorized by the department, under 15 AAC 60, to operate a licensed warehouse;  
		(3) "alcoholic beverage" means all beverages described in AS 43.60.010(a);  
		(4) "real property on which the alcoholic beverage excise taxes may become a first lien" means property not encumbered by indebtedness nor pledged as security or collateral, or identified as lienable property for any other purpose.

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 43.60.040  
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History Eff. 8/7/82, Register 83

                    
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