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Title 15 . Revenue
Chapter 60 . (Repealed)
Section 100. Taxes due when warehouse license expired or revoked

15 AAC 60.100. Taxes due when warehouse license expired or revoked

An alcoholic beverage is considered removed from a licensed warehouse on the last day the licensee held a valid current license. An alcoholic beverage is subject to the alcoholic beverage excise tax for the month in which that date falls. The return and tax remittance will be due by the last day of the month following the month during which the license was revoked.

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

Authority: AS 43.05.080

AS 43.60.010

AS 43.60.011

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Last modified 7/05/2006