Alaska Administrative Code

Notes 15 AAC 58.030 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.040 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.050 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.060 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.070 Eff. 12/24/75, Register 56; am 9/15/82, Register 83; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 58.080 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.090 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.100 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.110 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 State regulations are updated quarterly; we currently have two versions available.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 will …

Notes 15 AAC 58.120 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 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 will …

Notes 15 AAC 58.130 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 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 will …

Notes 15 AAC 58.140 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 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 will …

Notes 15 AAC 58.150 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 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 will …

Notes 15 AAC 58.160 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 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 will …

Notes 15 AAC 58.170 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 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 will …

Notes 15 AAC 58.180 Eff. 12/24/75, Register 56; repealed 1/1/2002, Register 160 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 will …

(a) Every brewer, distiller, bottler, jobber, wholesaler, manufacturer, or other seller or consignor of alcoholic beverages in the state shall file a monthly return to the department showing all sales or consignments of alcoholic beverages in or into the state made during the pre…

A direct shipper required to pay the alcoholic beverage tax in AS 43.60.010 is (1) a holder of the manufacturer direct shipment license issued by the Alcoholic Beverage Control Board under AS 04.09.370(a); (2) an out-of-state distributor with a physical presence in the state or t…

Notes 15 AAC 60.030.-15 AAC 60.040 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 will be added as we have more versions to compare.…

(a) In AS 43.60.011 and 15 AAC 60, "licensed warehouse" means an alcoholic beverage warehouse that is (1) bonded for the amount of tax that will be due the state on its contents once they are removed; and (2) licensed by the department under 15 AAC 60. (b) No one may operate or a…

(a) The owner or operator of a warehouse may apply for a license to operate a licensed warehouse at any time. However, all warehouse licenses expire on June 30 of each year. (b) Repealed 7/8/2020. (c) If an operator of a warehouse is not the owner of the warehouse, the owner and …

(a) A warehouse licensee must(1) agree to pay all taxes imposed by AS 43.60 on alcoholic beverages removed from the licensed warehouse which are not collected, for any reason, from the owners of the alcoholic beverages; (2) post a bond that guarantees payment of the alcoholic bev…

(a) An applicant for a warehouse license shall post a bond in an amount sufficient to guarantee payment of the alcoholic beverage excise tax on the alcoholic beverages to be stored in the licensed warehouse, as defined in (c) of this section. The bond may be in the form of a sure…

(a) If the department intends to revoke a license to operate a licensed warehouse issued under 15 AAC 60, the department will give the licensee 30 days' notice of the intended revocation. If the basis for revocation still exists on the 30th day, the department will notify the lic…

An alcoholic beverage is considered removed from a licensed warehouse on the last day the licensee held a valid current license. An alcoholic beverage is subject to the alcoholic beverage excise tax for the month in which that date falls. The return and tax remittance will be due…

Notes 15 AAC 60.110 Eff. 8/7/82, Register 83; repealed 7/8/2020, Register 235, October 2020 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 fe…

Notes 15 AAC 60.120 Eff. 8/7/82, Register 83; repealed 7/8/2020, Register 235, October 2020 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 fe…

In this chapter, "quantity" means the total liquid content expressed in U.S. gallons. All volume and quantity figures in returns and reports required by AS 43.60 and 15 AAC 60 must be expressed in U.S. gallons, not in pallets, cases, bottles, cans, or metric units unless expressl…

In this chapter, (1) "department" means the Department of Revenue; (2) "licensee" means a person who has been authorized by the department, under 15 AAC 60, to operate a licensed warehouse; (3) "alcoholic beverage" means all beverages described in AS 43.60.010(a); (4) Repealed 7/…

(a) Each marijuana cultivation facility shall file a monthly tax return and report the total amount of marijuana sold or transferred in ounces, with fractional ounces calculated to the third decimal place, for the preceding month. (b) The return must be filed electronically over …

The department will inform the Marijuana Control Board of failure to pay tax due or file a return as required under AS 43.61.010 and 43.61.020 to initiate license suspension or revocation proceedings by filing an accusation as provided under 3 AAC 306.820. Notes 15 AAC 61.020 Eff…

(a) All non-exempt marijuana sold or transferred from a marijuana cultivation facility will be taxed as follows: (1) mature bud will be taxed at $50 an ounce; (2) immature bud will be taxed at $25 an ounce; (3) abnormal bud will be taxed at $25 an ounce; (4) the remainder of the …

Transfers to a licensed marijuana testing facility are exempt from the excise tax on marijuana under AS 43.61 and this chapter. Notes 15 AAC 61.110 Eff. 5/28/2016, Register 218, July 2016 Authority:AS 43.05.080 AS 43.61.010 State regulations are updated quarterly; we currently ha…

A marijuana cultivation facility may claim a credit for tax paid for marijuana that is returned to the marijuana cultivation facility. The credit must be claimed for the month in which the marijuana was returned. The marijuana cultivation facility must provide proof acceptable to…

(a) A marijuana cultivation facility shall keep records to support the information required on the monthly tax returns including sales and transfers. The records must include an accounting for inventories of live plants, trimmings, and dried product on the first and last day of t…

In AS 43.61 and this chapter, (1) repealed 1/1/2019; (2) "department" means the Department of Revenue; (3) "marijuana" has the meaning given in AS 17.38.900; (4) "marijuana cultivation facility" (A) has the meaning given in AS 17.38.900; (B) includes (i) a standard marijuana cult…

(a) Except as provided in (b) of this section, a person engaged in one or more of the following activities in the state is in the business of mining and shall obtain a mining license: (1) a person owning and operating a mining property; (2) a person owning a mining property and r…

(a) A person required to obtain a license by AS 43.65.010 and 15 AAC 65.010 shall file an application for a license on a form provided by the department. The following information must be provided: (1) applicant's name; (2) mailing address; (3) federal employer identification num…

(a) Except as provided in (c) of this section, each license holder, including a license holder temporarily exempt from taxation under AS 43.65.010(a), shall file a mining license return on a form provided by the department. A person receiving gross income from more than one licen…

(a) Upon application, the department will, in its discretion, grant an extension of time to file a mining license return. (b) An application for an extension of time for filing a return must be filed with the department no later than the date the return is due. (c) An extension o…

For the purpose of computing the mining license tax due, taxable income is gross income as defined by 15 AAC 65.110 less deductible mining expenses as defined by 15 AAC 65.120 and 15 AAC 65.125. Notes 15 AAC 65.100 Eff. 8/9/86, Register 99 Authority:AS 43.05.080 AS 43.65.010 AS 4…

(a) A person's gross income from a mining property in the state equals the sum of (1) sale price or value actually received, including cash, credits, in-kind exchanges, and other valuable consideration for the mined materials; (2) advance royalty payments received; however, advan…

(a) Except for a person permitted to compute federal net income using the cash basis method, a person shall inventory the costs of production in the state and deduct those costs at the time of sale, the time of export, or the time when the value of the mineral product is included…

(a) Other expenses that cannot be inventoried are deductible when paid or accrued. These expenses must be allocated in accordance with (b) of this section, and include: (1) except as provided in (2) and (3) of this subsection, interest expense paid or accrued in connection with t…

The following rates are applicable to the taxable income of a person subject to the mining license tax: TAXABLE INCOME TAX RATE $40,000 and under . . . . . no tax Over $40,000 and not over $50,000 . . . . . 3 percent of theentire taxable income Over $50,000 and not over $100,000 …

(a) As provided in AS 43.65.010(a), a new mining operation is exempt from the tax under AS 43.65 for three and one-half years after production begins. The department may suspend passage of the exemption period if mine production ceases for other than seasonal or ordinary shutdown…

(a) In order to be granted a certificate of exemption by the department, the owner or operator of a new mining operation shall record, in the recording district in which the operation is located, a sworn affidavit of initial production showing the location of the new mining opera…

(a) Upon receipt of notification of initial production from the Department of Natural Resources, the department will issue a certificate of exemption to a new mining operation, unless it determines, as provided by 15 AAC 65.200, that the operation does not qualify for the exempti…

(a) A mining operation consists of all operating and non-operating mineral deposit interests and may be comprised of one or more mining properties. (b) In determining whether mining properties are part of the same mining operation, the department will consider whether the operati…

(a) The calendar or fiscal year tax period during which the exemption period described in 15 AAC 65.200 expires is the transition year. (b) Mining net income subject to tax in a transition year is to be computed by an allocation formula. To determine taxable income, the entire ta…