Title 15 . Revenue

Chapter 160 . (Repealed)

Section 20. Permit application

15 AAC 160.020. Permit application

(a) An applicant for a new permit shall submit to the department

(1) a completed original application on a form provided by the department;

(2) the annual permit fee required under AS 05.15.020 ;

(3) if incorporated, a certified copy of the applicant's articles of incorporation;

(4) if a partnership, a copy of the applicant's partnership agreement;

(5) a copy of the applicant's bylaws and copies of the applicant's national and state charters, if any; bylaws and charters must contain a dissolution clause that provides for the disposition of net proceeds from charitable gaming conducted under this chapter to a charitable organization as defined at AS 05.15.690 (5) or another qualified organization that is authorized to conduct an activity under AS 05.15;

(6) a certification that the applicant has at least 25 members who are state residents under AS 01.10.055 ;

(7) if exempt from federal income tax under 26 U.S.C. 501(c), as amended through October 24, 1992, an Internal Revenue Service certificate or letter of tax exemption; and

(8) documents demonstrating that the applicant has been in existence continually for a period of at least three years immediately before the date of application.

(b) An applicant for a renewed permit shall submit to the department

(1) a completed original application on a renewal form provided by the department;

(2) the annual permit fee required under AS 05.15.020 ;

(3) if incorporated, a certified copy of the changes to the applicant's articles of incorporation since the permit was last issued;

(4) if a partnership, a copy of any changes to the applicant's partnership agreement since the permit was last issued;

(5) copies of any changes to the applicant's bylaws, and national and state charters, since the permit was last issued;

(6) a certification that the applicant has at least 25 members in this state; and

(7) if exempt from federal income tax under 26 U.S.C. 501(c), as amended through October 24, 1992, an Internal Revenue Service certificate or letter of tax exemption, if not already submitted to the department under (a) of this section.

(c) An applicant for a permit that is a municipality, school, or university is exempt from the requirement to submit the information under (a)(6) or (b)(6) of this section.

(d) An applicant for a permit shall retain a copy of an application submitted under (a)(1) or (b)(1) of this section for three years after the date that the application is submitted to the department.

(e) An applicant for a permit, that is not a municipality, shall accomplish the notice required under AS 05.15.030 (a) by submitting two copies of the application submitted under (a)(1) or (b)(1) of this section to each city or borough nearest to the location in which the applicant seeks to conduct an activity permitted under AS 05.15.

History: Eff. 7/30/94, Register 131; am 11/10/96, Register 140; am 1/1/2003, Register 164; am 9/3/2005, Register 175

Authority: AS 05.15.020

AS 05.15.030

AS 05.15.040

AS 05.15.060

AS 05.15.095

AS 05.15.100

AS 05.15.120

AS 05.15.140