Section 43.60.020. Monthly statement and payments.

   (a) Each brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other consignor shall submit a report to the department on or before the last day of each calendar month. The report must contain an account of the alcoholic beverages sold or consigned to buyers or consignees in the state during the preceding month, setting out
        (1) the total number of gallons, including fractional gallons sold or consigned;
        (2) the names and Alaska address of each buyer and consignee; and
        (3) the gallonage of each kind of beverage sold or consigned to the respective buyers or consignees.
   (b) The brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other consignor shall pay monthly to the department, all taxes, computed at the rates prescribed in this chapter, on the respective total quantities of the classes of beverage sold or consigned during the preceding month.  The monthly return shall be filed and the tax paid on or before the last day of each month to cover the preceding month.
   (c)   [Repealed, Sec. 1 ch 72 SLA 1971].
   (d)   [Repealed, Sec. 1 ch 72 SLA 1971].
   (e)   [Repealed, Sec. 1 ch 72 SLA 1971]. 

Notes

Recent Bills that will modify this

HB 248 ELECTRONIC TAX RETURNS & ALCOHOL TAX
HB 375 ELECTRONIC TAX RETURNS & REPORTS
SB 131 ELECTRONIC TAX RETURNS & ALCOHOL TAX

Implemented As

15 AAC 60.010
15 AAC 60.110
15 AAC 60.300
15 AAC 60.310

References

15 AAC 60.010

History

(Sec. 35-4-32 ACLA 1949; am Sec. 1 ch 70 SLA 1951; am Sec. 1 ch 79 SLA 1953; am Sec. 1 ch 42 SLA 1957; am Sec. 1 ch 72 SLA 1971; am Sec. 4 ch 20 SLA 2016)