Alaska Statutes Title 43, Chapter 43.60 - Excise Tax on Alcoholic Beverages

• Sec. 43.60.010 Alcoholic Beverage Tax.
  (a) Except as provided in (c) of this section, every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer who sells alcoholic beverages in the...
• Sec. 43.60.011 Consigned Beverage Inventories.
  The tax imposed in AS 43.60.010 may not be levied on consigned shipments of alcoholic beverages into the state if the consignments are to...
• Sec. 43.60.020 Monthly Statement and Payments.
  (a) Each brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other consignor shall send a statement by airmail, postage prepaid, to the department on or...
• Sec. 43.60.030 Delinquency. [Repealed, Sec. 3 Ch 166 Sla 1976. for Civil Penalty, See As 43.05.220 ].
  
  Repealed or Renumbered
• Sec. 43.60.040 Administration and Enforcement of Tax.
  (a) Each brewer, distiller, bottler, jobber, wholesaler, or manufacturer is primarily liable for the payment of the excise taxes on alcoholic beverages sold, and...
• Sec. 43.60.050 Disposition of Proceeds; Alcohol and Other Drug Abuse Treatment and Prevention Fund.
  (a) The alcohol and other drug abuse treatment and prevention fund is established in the general fund. The Department of Administration shall separately account...

Last modified: November 15, 2016