Alaska Administrative Code

(a) A permittee that receives permission from the department under AS 05.15.150(b) to hold net proceeds for a period longer than one year must (1) account for the net proceeds and earnings each year when the permittee files its annual financial statement; (2) spend the net procee…

(a) A permittee or licensee shall use accounting principles that conform to generally accepted accounting principles (GAAP) as modified by AS 05.15 and this chapter. (b) The accounting for a gaming activity must include all gross receipts and expenses attributable to the conduct …

(a) Unauthorized expenses include both expenses that are (1) not authorized by AS 05.15 or this chapter; and (2) otherwise authorized but that exceed the total annual amount of authorized expenses allowed under AS 05.15.160. (b) An operator and a multiple-beneficiary permittee mu…

(a) The quarterly report required under AS 05.15.080(a) must be on a form provided by the department and must include all information requested on the form. (b) A permittee that utilizes a multiple-beneficiary permit shall file a quarterly report separate from the quarterly repor…

(a) The annual report required under AS 05.15.080(b) must be on a form provided by the department and must include all information requested on the form. (b) A permittee that contracts with an operator to conduct gaming activities shall include on the annual report required under…

(a) The department may grant to a permittee or licensee one 30-day grace period to file a report or annual review of financial records required under AS 05.15 or this chapter. The department will not grant more than one grace period for the report or annual review of financial re…

(a) Unless otherwise provided in AS 05.15 or this chapter, a permittee or an operator shall retain all records and supporting documents pertaining to gaming activities authorized under AS 05.15 for three years from the later of the due date or filing date of the annual report on …

(a) The department may suspend or revoke a permit, license, or registration under AS 05.15 if the permittee, licensee, or registered vendor (1) knowingly makes a false statement or knowingly submits false information in order to obtain a permit, license, or registration or on a r…

(a) The department may immediately revoke a permit, license, or registration issued under AS 05.15 and this chapter if (1) a permittee or licensee fails to comply with the requirements of AS 05.15 and this chapter for the distribution of net proceeds or limitations on expenses; (…

(a) The department may deny an application for renewal of a permit, license, or registration on the same grounds for which the permit, license, or registration could be revoked or suspended under AS 05.15 or this chapter. (b) If it appears to the department that a permittee, lice…

Upon suspension or revocation of a permit, operator's license, or registration, the permittee, operator, or vendor may only withdraw gaming money (1) to pay for authorized expenses that were accrued before the suspension or revocation; or (2) for dedication of net proceeds in a m…

An applicant, permittee, licensee, or vendor, who is convicted of a violation described under AS 05.15.105 or who, in connection with gaming activity, knowingly employs a person who is convicted of a violation described under AS 05.15.105 shall immediately notify the department i…

(a) A person, municipality, qualified organization, applicant, permittee, registered vendor, or licensee may file a request for a formal hearing to obtain administrative review of an informal conference decision by the department that (1) denies, suspends, or revokes the applican…

Notes 15 AAC 160.920 Eff. 7/30/94, Register 131; am 11/10/96, Register 140; am 1/1/2003, Register 164; repealed 9/3/2005, Register 175 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the …

A person may not conduct an activity for which a permit, license, or registration is required under AS 05.15 unless the appropriate permit, license, or registration has been issued to the person by the department. Notes 15 AAC 160.930 Eff. 7/30/94, Register 131 Authority:AS 05.15…

The department will strictly interpret AS 05.15 and this chapter to protect the interests of the public, municipalities, and qualified organizations. Notes 15 AAC 160.932 Eff. 1/1/2003, Register 164 Authority:AS 05.15.060 AS 05.15.110 AS 05.15.140 AS 05.15.610 State regulations a…

(a) On an application or an amended application filed with the department on or after June 22, 2008, the following individuals must agree to submit to a criminal history check by the department for conviction of any offense that would bar them from involvement in activity regulat…

(a) An operator may not conduct any retail or other business activity at a primary gaming location without the permittee's written consent. (b) A primary gaming location must have a separate entrance and must be constructed and marked to alert the public that gaming activity occu…

An operator may lease a premise to conduct an activity under AS 05.15 that would otherwise qualify as a vendor location if (1) the operator and the lessor of the premises enter into a written lease; (2) the activity is conducted in a separate area of the premises; (3) the activit…

A permittee or an operator may not employ house players or extend credit to players. Notes 15 AAC 160.938 Eff. 11/10/96, Register 140 Authority:AS 05.15.060 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most r…

(a) A permittee, operator, or vendor shall post the house procedures on the premises where an activity permitted under AS 05.15 is being conducted. The posting must be in a manner that is clearly visible to the gaming public. (b) A permittee, operator, or vendor shall obtain and …

(a) A permittee, operator, registered vendor, licensed pull-tab distributor, or employee of a permittee, operator, registered vendor, or licensed pull-tab distributor may not offer or participate in a purchase inducement program, either directly or indirectly through a third part…

(a) An activity permitted under AS 05.15.100(a) may be conducted on the airwaves by a noncommercial broadcasting station or network of stations if the station or network (1) conducts the activity under a permit issued to the station or network by the department under AS 05.15.100…

An advertisement for an activity permitted under AS 05.15 must conspicuously display or announce the name of the permittee, the permit number under which the activity is to be conducted and, if applicable, the name and license number of the operator. Notes 15 AAC 160.950 Eff. 7/3…

(a) Charitable gaming must be conducted with high standards of integrity in a manner that assures the gaming public that the gaming is free from corruption and criminal influence. A person regulated under this chapter must avoid relationships that could support an inference of a …

Notes 15 AAC 160.955 Eff. 7/30/94, Register 131; am 11/10/96, Register 140; repealed 1/1/2003, Register 164 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. Mo…

Notes 15 AAC 160.956 Eff. 11/10/96, Register 140; repealed 1/1/2003, Register 164 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features wil…

Notes 15 AAC 160.957 Eff. 11/10/96, Register 140; repealed 1/1/2003, Register 164 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features wil…

Notes 15 AAC 160.958 Eff. 11/10/96, Register 140; repealed 1/1/2003, Register 164 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features wil…

Notes 15 AAC 160.959 Eff. 11/10/96, Register 140; repealed 1/1/2003, Register 164 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features wil…

Interest on a delinquent fee under AS 05.15 or this chapter begins accruing on the date the fee is due to the department. The interest is calculated at the rate set under AS 43.05.225. Notes 15 AAC 160.960 Eff. 7/30/94, Register 131 Authority:AS 05.15.060 AS 05.15.095 State regul…

(a) A permittee or operator may not conduct an activity under AS 05.15 or this chapter, or a distributor may not sell pull-tabs, during a period in which a financial report, annual report or monthly pull-tab report is delinquent. (b) Upon notice from the department, a permittee o…

(a) A permittee or licensee may request the department to waive a penalty due the department under AS 05.15.095(d) for reasonable cause. A waiver request must be made in writing to the department and must provide a detailed explanation of the reasons said to justify the waiver. (…

(a) A member in charge or alternate member in charge of a permittee may not be an operator, employee of an operator, registered vendor, or employee of a registered vendor that conducts gaming activity for the permittee. (b) A member in charge or alternate member in charge must be…

(a) The department will not issue a permit to a municipality, qualified organization, or multiple-beneficiary permittee until the applicant's member in charge and alternate member in charge have passed the test required under AS 05.15.112(a). (b) The department will not issue an …

(a) Premises used to conduct an activity permitted under AS 05.15 must be open to inspection by the department whenever an activity is conducted at the premises or any other reasonable time. During an inspection, the department may (1) count the money on hand or received from gam…

(a) The department may issue an advisory notice to a permittee, licensee, or registered vendor if an incident occurs or a defect is identified that could result in a violation of AS 05.15 or this chapter. An advisory notice may not constitute grounds for administrative or court a…

In fulfilling its duties under AS 05.15.180(b), the department will presume that an activity did not exist and was not conducted before January 1, 1959. A permittee or operator may overcome this presumption by submitting documentation such as newspaper articles, records, and othe…

(a) Disqualification of a person under AS 05.15.105 terminates 10 years after the person's conviction for a crime that is at the time of conviction for the violation of a law of this state or, if of another jurisdiction, would if committed in this state be a Class B felony other …

As used in AS 05.15 and this chapter, unless the context requires otherwise, (1) "advisory notice" means an informal notice by the department to a multiple-beneficiary permittee or other permittee, licensee, or registered vendor that a complaint has been filed with the department…

(a) An operator shall file an annual tax return on a calendar year basis. The tax return, and the total tax imposed by AS 43.35.210, are due on April 15 of the following calendar year. (b) The operator shall file the tax return on a form prescribed by the department. The operator…

(a) An operator may file for an automatic six-month extension of time for filing a tax return. (b) An operator must file an application for an extension of time for filing a tax return with the department no later than the tax return due date. The operator must attach a copy of t…

An operator shall calculate the amount subject to tax imposed by AS 43.35.210 by multiplying adjusted gross income from gaming or gambling earned during the entire voyage by the percentage of gaming or gambling hours conducted in waters under the state's jurisdiction. The operato…

An operator shall preserve in hard copy or in electronic format, all books, records, and any other data used to prepare the tax return. The operator shall retain those materials for three years following the return due date or the date the operator files the return, whichever is …

(a) In AS 43.35.200-43.35.220 and this chapter, unless the context requires otherwise, (1) "gaming or gambling" means a contest, game, or activity in which a person stakes or risks something of value upon(A) the outcome of a contest of skill or chance or a future contingent event…

(a) In this chapter (1) "business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property consti…

(a) A taxpayer may have more than one "trade or business." In such cases, it is necessary to determine the business income attributable to each separate trade or business. The income of each business is then apportioned by an apportionment formula which takes into consideration t…

(a) The following subsections in this section are rules for determining whether particular income is business or nonbusiness income. (b) Rents from Real and Tangible Personal Property. Rental income from real and tangible personal property is business income if the property with …

(a) In most cases an allowable deduction of a taxpayer will be applicable only to the business income arising from a particular trade or business or to a particular item of nonbusiness income. In some cases, an allowable deduction may be applicable to the business incomes of more…

If the business activity in respect to any trade or business of a taxpayer occurs both within and outside of this state, and if by reason of that business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from that trade or bus…