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.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 60. Excise Tax on Alcoholic Beverages
Sec. 43.60.010. Alcoholic beverage tax.
Sec. 43.60.011. Consigned beverage inventories.
Sec. 43.60.020. Monthly statement and payments.
Sec. 43.60.040. Administration and enforcement of tax.
Sec. 43.60.050. Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund.