Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.70.010 Exemptions. [Repealed, § 5 ch 144 SLA 1978.]
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[Repealed or reserved.]
AS 43.70.020 License required; application.
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(a) For the privilege of engaging in a business in the state, a person shall first apply, on forms prescribed by the commissioner, and obtain a license, and pay the license fee provided for in AS 43.70.030. A license issued to a firm for a particular line of business covers all i…
AS 43.70.025 Bond or cash deposit required for an oil or gas business.
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(a) At the time of applying for a license under this chapter, an applicant engaged in the business of oil or gas exploration, development, or production shall file a surety bond in the amount of $250,000 running to the state, conditioned upon the applicant's promise to pay all (1…
AS 43.70.028 Claims against an oil or gas business.
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(a) A person having a claim against a person required to file a surety bond under AS 43.70.025 because of the failure to pay a liability described in AS 43.70.025(a) may bring suit upon the bond. A copy of the complaint shall be served by registered or certified mail on the commi…
AS 43.70.030 Levy and computation of license fee.
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(a) The fee for each business license is $50 a year, except that the fee is $25 if the business is a sole proprietorship and the sole proprietor is (1) 65 years of age or older when the sole proprietor applies for the license or will reach 65 years of age at any time during the y…
AS 43.70.040 Review and determination of license tax. [Repealed, § 72 ch 14 SLA 1987.]
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[Repealed or reserved.]
AS 43.70.050 Appeals. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
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[Repealed or reserved.]
AS 43.70.060 Civil penalty. [Repealed, § 45 ch 113 SLA 1980. For current law, see AS 43.05.220.]
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[Repealed or reserved.]
AS 43.70.070 Security. [Repealed, § 4 ch 94 SLA 1976; § 5 ch 144 SLA 1978.]
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[Repealed or reserved.]
AS 43.70.075 License endorsement.
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(a) Unless a person has a business license endorsement issued under this section for each location or outlet in a location where the person offers tobacco products, electronic smoking products, or products containing nicotine for sale, a person may not sell or allow a vending mac…
AS 43.70.080 Disposal of money.
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All money collected by the department under this chapter shall be deposited in the general fund.
AS 43.70.090 Regulations.
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The department may adopt regulations necessary to implement this chapter.
AS 43.70.100 Penal provisions. [Repealed, § 46 ch 113 SLA 1980. For current provisions, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.70.105 Exemptions.
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(a) This chapter does not apply to (1) a fisheries business; (2) the sale of liquor under a license issued under AS 04.09; (3) an insurance business; (4) a mining business; (5) supplying services as an employee; (6) furnishing goods or services by a person who does not represent …
AS 43.70.110 Definitions.
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In this chapter, unless the context otherwise requires, (1) “business” means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of service…
AS 43.70.120 Short title.
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This chapter may be cited as the Alaska Business License Act.