Section 3.304.147. Processing fees for renewals after late payment of taxes.

	(a)  A licensee shall pay the following additional fee for renewal of a license after a local governing body protests renewal under 3 AAC 304.145(g)(1):  
		(1) if the delinquent taxes are paid after the local governing body files a protest with the board and before the board denies license renewal under AS 04.11.510(a), $50;  
		(2) if the delinquent taxes are paid, after protest, but before appointment of a hearing officer to hear an appeal of the board's denial of license renewal, $200;  
		(3) if the delinquent taxes are paid, after appointment of a hearing officer, but before an administrative hearing on the appeal of the board's denial of license renewal, $1,000; or  
		(4) if the delinquent taxes are paid, after an administrative hearing, but before the board adopts a hearing officer's recommendation to deny license renewal, $2,000.  
	(b)  A fee under (a) of this section will not be charged or will be refunded if the board finds that the local governing body has withdrawn the protest on the basis that the protest was made in error.  
	(c)  Failure to remit fees under this section within 10 days following receipt of written notice from the director is additional grounds for the board to deny an application for renewal.  

Authorities

04.06.090;04.06.100;04.11.330;04.11.480;04.11.510;44.62.125

Notes

Authority

AS 04.06.090 AS 04.06.100 AS 04.11.330(b) AS 04.11.480(a) AS 04.11.510 Editor's note: As of Register 166 (July 2003), and acting under AS 44.62.125 (b)(6), the regulations attorney relocated former 15 AAC 104.147 to former 13 AAC 104.147, and made a conforming technical change to former 13 AAC 104.147(a), to reflect Executive Order 110 (2003). Executive Order 110 relocated the Alcoholic Beverage Control Board from the Department of Revenue to the Department of Public Safety. The history note for former 13 AAC 104.147 carries forward the history from former 15 AAC 104.147. As of Register 203 (October 2012), and acting under AS 44.62.125(b)(6), the regulations attorney relocated former 13 AAC 104.147, and made conforming technical changes to 3 AAC 304.147, to reflect ch. 55, SLA 2012. Chapter 55, SLA 2012 relocated the Alcoholic Beverage Control Board from the Department of Public Safety to the Department of Commerce, Community, and Economic Development. The history note for 3 AAC 304.147 carries forward the history from former 13 AAC 104.147.

History

Eff. 5/1/94, Register 130

References

15.104.147;13.104.147;3.304.147