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 The return and tax remittance will be due by the last day of the month following the month during which the license was revoked.

(Eff. 8/7/82, Register 83)

Authority: AS 43.05.080, AS 43.60.010, AS 43.60.011