NOTICE OF PROPOSED CHANGES TO TAXES FOR ALCOHOLIC BEVERAGES IN THE REGULATIONS OF THE DEPARTMENT OF REVENUE

BRIEF DESCRIPTION

The Department of Revenue proposes to change regulations on alcoholic beverage taxes.

The Alaska Department of Revenue (department) proposes to add regulations in Chapter 60 of Title 15 of the Alaska Administrative Code: 15 AAC 60, Excise Tax on Alcoholic Beverages. The proposed regulations define malt beverages and substitutes for malt, cider, and beer. Other minor changes or additions proposed by the public may also be considered by the department.

The Department of Revenue proposes to add regulations under 15 AAC 60, Excise Tax on Alcoholic Beverages of the Alaska Administrative Code as follows:

The following are necessary:

15 AAC 60.310(5-8), General definitions, additional definitions are required for newer alcoholic beverages.

You may comment on the proposed regulation changes, including the costs to private persons of complying with the proposed changes, by submitting written comments to: Susan Jakonis, Income & Excise Tax Specialist, Alaska Department of Revenue, 550 W. 7th Ave., Ste. 500, Anchorage, AK 99501. Additionally, the Department of Revenue will accept comments by electronic mail to susan.jakonis@alaska.gov, or by facsimile at (907) 269-6644. Comments must be received no later than 4:00 p.m., on Wednesday, October 14, 2020.

You may submit written questions relevant to the proposed action to Susan Jakonis. The questions must be received at least 10 days before the end of the public comment period. The department will aggregate its response to substantially similar questions and make the questions and responses available on the Alaska Online Public Notice System and Tax Division website at

http://www.tax.alaska.gov

A copy of the proposed regulation changes is available on the Alaska Online Public Notice System, the Tax Division website, and by contacting Susan Jakonis.

After the public comment period ends on Wednesday, October 14, 2020, the department will either adopt the proposed regulation changes or other provisions dealing with the same subject, without further notice, or decide to take no action. The language of the final regulation may be different from that of the proposed regulation. You should comment during the time allowed if your interests could be affected. Written comments received are public records and are subject to public inspection.

Statutory Authority: AS 43.05.080.

Statutes Being Implemented, Interpreted, or Made Specific: AS 43.60.010-.040.