Section 15 AAC 60.010 - Filing requirements(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 preceding month. The return and any tax remittance under AS 43.60.010 must be received by the department before the end of the month following the month the alcoholic beverage was sold or consigned.(c) Each return must be accompanied by an inventory report on a form provided by the department, showing the quantities of alcoholic beverages (1) on hand at the first of the month;(2) received at the warehouse during the month;(3) shipped from the warehouse during the month;(4) lost due to breakage during the month; and(5) on hand at the end of the month.(d) Subsection (c) of this section does not apply to a return filed by a taxpayer that is a holder of a direct shipper license issued under AS 04.09.370 with respect to the inventory reporting requirements for a brewery retail license issued under AS 04.09.320, winery retail license issued under AS 04.09.330, or distillery retail license issued under AS 04.09.340.Eff. 8/7/82, Register 83; am 7/8/2020, Register 235, October 2020; am 3/24/2024, Register 249, April 2024Authority:AS 43.05.080
AS 43.60.010
AS 43.60.020