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(a) A licensee shall pay the following additional fee for renewal of a license after a local governing body protests renewal under 13 AAC 104.145(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under (a) of this section will not be charged or will be refunded if the board finds that the local governing body has withdrawn the protest on the basis that the protest was made in error.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.
History: Eff. 5/1/94, Register 130
Authority: AS 04.06.090
AS 04.11.330 (b)
AS 04.11.480 (a)
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 13 AAC 104.147, and made a conforming technical change to 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 13 AAC 104.147 carries forward the history from former 15 AAC 104.147.
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Last modified 7/05/2006