(a) Except as provided in (c) of this section, every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer who sells alcoholic beverages in the state or who consigns shipments of alcoholic beverages into the state, whether or not the alcoholic beverages are brewed, distilled, bottled, or manufactured in the state, shall pay on all malt […]
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 state licensed bonded warehouses in this state until the alcoholic beverage is removed from the warehouse for sale or consignment to retailers.
(a) Each brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other consignor shall submit a report to the department on or before the last day of each calendar month. The report must contain an account of the alcoholic beverages sold or consigned to buyers or consignees in the state during the preceding month, setting out (1) […]
(a) Each brewer, distiller, bottler, jobber, wholesaler, or manufacturer is primarily liable for the payment of the excise taxes on alcoholic beverages sold, and, except as provided under (h) of this section, shall furnish a good and sufficient surety bond of $25,000 payable to the department and approved by the Department of Law. If a […]
(a) The alcohol and other drug abuse treatment and prevention fund is established in the general fund. The Department of Administration shall separately account for 50 percent of the tax collected under AS 43.60.010 and deposit it into the alcohol and other drug abuse treatment and prevention fund. (b) The legislature may use the annual […]
