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HB 53: "An Act increasing the tax on alcoholic beverages; and providing for an effective date." 

00HOUSE BILL NO. 53                                                                                                       
01 "An Act increasing the tax on alcoholic beverages; and providing for an effective                                       
02 date."                                                                                                                  
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 43.60.010(a) is amended to read:                                                                    
05  (a)  Every brewer, distiller, bottler, jobber, retailer, wholesaler, or manufacturer                                  
06 who sells alcoholic beverages in the state or who consigns shipments of alcoholic                                       
07 beverages into the state, whether or not the alcoholic beverages are brewed, distilled,                                 
08 bottled, or manufactured in the state, shall pay on all malt beverages (alcoholic content                               
09 of one percent or more by volume), wines, and hard or distilled alcoholic beverages,                                    
10 the following taxes:                                                                                                    
11   (1)  malt beverages at the rate of $1.05 [35 CENTS] a gallon or fraction                                           
12 of a gallon;                                                                                                            
13   (2)  wine or other beverages of 21 percent alcohol by volume or less,                                                
14 at the rate of $2.15 [85 CENTS] a gallon or fraction of a gallon; and                                                 



01   (3)  other beverages having a content of more than 21 percent alcohol                                                
02 by volume at the rate of $12.75 [$5.60] a gallon.                                                                     
03    * Sec. 2.  This Act takes effect July 1, 1993.