Made available by
Touch N' Go Systems, Inc., and the
Law Offices of James B. Gottstein.
You can also go to The Alaska Legal Resource Center or search the entire website search.
|
(a) If the department intends to revoke a license to operate a licensed warehouse issued under 15 AAC 60, the department will give the licensee 30 days' notice of the intended revocation. If the basis for revocation still exists on the 30th day, the department will notify the licensee of immediate revocation, unless an appeal under (d) of this section has been timely filed by the licensee. Upon revocation of the license, the tax on the quantity of alcoholic beverages which is stored in the warehouse is due and payable as provided in 15 AAC 60.100.
(b) The basis for revocation of a warehouse license may include any of the following circumstances:
(1) notice of bond cancellation is received by the department;
(2) the amount of alcoholic beverage excise tax on the inventory in the warehouse exceeds the bond amount by more than 10 percent;
(3) a discrepancy exists between the licensee's records or returns to be filed with the department and the physical inventory in a licensed warehouse which is not accounted for on a timely basis;
(4) the licensee fails to pay any alcoholic beverage excise taxes which are not collected, for any reason, from the owners of those alcoholic beverages;
(5) a renewal application is not filed timely; or
(6) the license holder fails to meet any of the conditions specified or required by AS 43.60, 15 AAC 60 or by the license itself.
(c) When a license to operate a warehouse is revoked under this section, the licensee may not apply for a new license until 60 days after the date of revocation. The date of revocation is the date on which the notice of immediate revocation is issued. If a formal hearing has been requested, the date of revocation is the date of the hearing decision.
(d) If a person is aggrieved by a notice of intended revocation, that person may appeal to the department for a formal hearing, under AS 43.05.240 and 15 AAC 05.001 - 15 AAC 05.050. The appeal must be submitted to the department in person or by mail within 10 days of the date of mailing the notice of intended revocation by the department.
(e) Upon receipt of a timely appeal under (d) of this section, the department will schedule a formal hearing to be held within 10 working days of the receipt of the appeal form. If the department determines that a correction is warranted, the department shall make the correction. A written decision concerning the appeal will be issued within 10 working days after the formal hearing has been conducted.
History: Eff. 8/7/82, Register 83
Authority: AS 43.05.080
Note to HTML Version:
The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.
If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.
Last modified 7/05/2006