Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.70. ALASKA BUSINESS LICENSE ACT. |
Section 43.70.110. Definitions.
Latest version.
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In this chapter, unless the context otherwise requires,
(1) "business" means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;
(2) "commissioner" means the commissioner of commerce, community, and economic development;
(3) "department" means the Department of Commerce, Community, and Economic Development;
(4) "line of business" means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit;
(5) "person" includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit.
Notes
Implemented As
12 AAC 12.020
12 AAC 12.990
References
12 AAC 12.990
3 AAC 157.990
History
(Sec. 2 ch 43 SLA 1949; am Sec. 1 ch 172 SLA 1957; am Sec. 72 ch 14 SLA 1987; am E.O. No. 68, Sec. 5 (1988); am Sec. 3 ch 66 SLA 1998; am Sec. 59 ch 35 SLA 2003; am Sec. 5 ch 110 SLA 2014)