15 AAC 60.110. Transition

(a) On August 31, 1982, any inventory of alcoholic beverages located in the state, upon which the tax imposed by AS 43.60 has not been paid, will be considered alcoholic beverages shipped into the state on that date and must be included in the owner's August, 1982 monthly alcoholic beverage excise tax return, to be filed on or before September 30, 1982. The owner shall pay all taxes on the alcoholic beverages at that time unless the alcoholic beverages are in a warehouse for which the department has received an application for a license under 15 AAC 60 and the department has not denied that application.

(b) If any of the untaxed alcoholic beverages referred to in (a) of this section are stored in a warehouse for which the department has received an application for a license under 15 AAC 60.060 and the license is issued by September 30, 1982, the alcoholic beverages will not be taxed until removed from the licensed warehouse under the provisions of this chapter. All other alcoholic beverages will be taxable immediately on September 30.

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

Authority: AS 43.05.080

AS 43.60.010

AS 43.60.011

AS 43.60.020

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