reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 6 - Bingo › 15 AAC 160.600 - Bingo prize limitations

Current through May 31, 2024
(a) A permittee
				that conducts bingo activity on its own behalf may award a maximum of $840,000
				in bingo prizes in a calendar year. The holders of a multiple-beneficiary
				permit under
				AS
				05.15.100(d) may award a
				maximum in bingo prizes each year of $840,000 times the number of holders of
				the permit.
(b) A permittee that
				contracts with an operator to conduct bingo activity on the permittee's behalf
				may award a maximum of $660,000 in bingo prizes in a calendar year. Upon
				approval from the department, if a permittee terminates a contract with an
				operator for non-use of the permit and shows that the operator did not conduct
				activity under AS 05.15 for the permittee in the current calendar year, the
				permittee's full annual prize amount under (a) of this section is not
				reduced.
(c) The annual prize
				payout for bingo conducted under a permit issued under AS 05.15 may not exceed
				85 percent of the gross receipts from bingo activity. The prize payout and
				gross receipts for bingo activity must be separately calculated by each
				permittee on a calendar year basis.
(d) A free bingo card may not be given as a
				bingo game prize.
(e) For purposes
				of this section,
(1) "prize payout" means the
				value of prizes awarded for bingo activity;
(2) "bingo activity" does not include the
				sale of ink refills, daubers, food, beverages, or similar items not directly
				connected to the play of bingo.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 6 - Bingo › 15 AAC 160.610 - Bingo prize receipting requirements

Current through May 31, 2024
(a) A permittee or
				an operator shall obtain a bingo game prize receipt at the time the prize is
				won and retain the receipt as required under
				15 AAC 160.870(a).
(b) Bingo game prize receipts must be
				consecutively numbered.
(c) A bingo
				game prize receipt must include
(1) the
				location, the name of the permittee, and, if applicable, the
				operator;
(2) the date the receipt
				was issued;
(3) the bingo game
				number;
(4) the printed name of
				each prize winner;
(5) a
				description of the prize or a copy of the invoice issued when the prize was
				purchased; and
(6) the signature of
				each prize winner.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 6 - Bingo › 15 AAC 160.620 - Bingo prize limits

Current through May 31, 2024
The total value of cash and merchandise prizes awarded for a
				  bingo game may not exceed $1,000. The total value of cash and merchandise
				  prizes awarded during a session of bingo may not exceed $5,000. The value of a
				  merchandise prize, including a donated prize, is the fair market value of the
				  merchandise.
Authority:
AS
					 05.15.060
AS 05.15.100
AS
					 05.15.180
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 6 - Bingo › 15 AAC 160.625 - Bingo session records

Current through May 31, 2024
(a) At the conclusion of each bingo session,
				a permittee or an operator shall prepare a
(1)
				bingo session report that includes
(A) the
				amount of the beginning till;
(B)
				gross sales from bingo cards, sets of bingo cards, and packets of bingo
				cards;
(C) other sales;
(D) cash prizes and non-cash prizes paid
				out;
(E) adjustments for voids,
				overrings, returns, and other similar items;
(F) the amount of the deposit to be made to
				the bank account under
				15 AAC 160.820;
(G) the amount of the ending till;
				and
(H) a record of all prizes paid
				out; and
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 6 - Bingo › 15 AAC 160.630 - Bingo employee identification tags

Current through May 31, 2024
A permittee or an operator shall provide an identification
				  name tag for each employee involved in conducting bingo activity. The
				  employee's name on the identification tag must be clearly printed and easily
				  read by the gaming public. The permittee or operator shall ensure the employee
				  wears the tag at all times when the employee works at the bingo game
				  location.
Authority:
AS
					 05.15.060
AS
					 05.15.100
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.640 - Raffle tickets

Current through May 31, 2024
(a) Raffle tickets must be consecutively
				numbered and must have a numbered, detachable stub for purposes of the drawing
				at the conclusion of raffle ticket sales.
(b) A raffle ticket must provide the
				following information on its face:
(1) the
				date and location of the drawing;
(2) the name of the permittee and the permit
				number;
(3) if applicable, the name
				of the operator and the operator's license number;
(4) the price of the raffle ticket;
(5) whether the player must be present at the
				drawing to be eligible for a prize;
(6) the ticket number.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.650 - Raffle drawings

Current through May 31, 2024
(a) At a raffle drawing, the permittee or
				operator shall post a copy of the permit and a copy of the operator's license,
				if applicable, in a manner that is clearly visible to the gaming
				public.
(b) Before a raffle
				drawing, the permittee or operator shall place the detachable stubs of all
				raffle tickets sold into a receptacle that is designed so that each stub placed
				within it has an equal opportunity of being drawn.
(c) The permittee or operator shall draw the
				detachable stub in a manner that is clearly visible to the gaming
				public.
(d) A raffle drawing must
				determine a winning detachable stub for each prize offered.
(e) A raffle drawing must occur at the date
				and location scheduled, which must be no later than the end of the calendar
				year following the calendar year in which the first ticket for the raffle was
				sold. If a raffle drawing cannot be held at the date and location scheduled for
				a reason that is beyond the control of the permittee or operator, the permittee
				or operator shall
(1) immediately notify the
				department in writing of the reason;
(2) reschedule the date and location of the
				raffle drawing, only if the entire raffle is completed no later than the end of
				the calendar year following the calendar year in which the first ticket for the
				raffle was sold; and
(3) if a
				player must be present at the raffle drawing to be eligible for a prize, notify
				each player in writing of the date and location of the rescheduled
				drawing.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.652 - Special-draw raffles

Current through May 31, 2024
(a) A special-draw raffle is an activity in
				which the winner is determined by means other than drawing from a container.
				Permittees may conduct, without prior approval of the department, a rubber
				ducky raffle where the duckies are placed into a moving body of water all at
				once by a loader or other means and prizes are awarded based on the order in
				which rubber duckies cross the finish line. Permittees must obtain prior
				written approval of the department to conduct any other special draw contest.
				The department will not approve a special draw raffle unless it meets the
				standards set out in (b) of this section.
(b) The department will approve an
				application for a special-draw raffle only if
(1) the special-draw method of selecting the
				winner of the raffle involves random chance not subject to influence by the
				person conducting the raffle;
(2)
				participants are not able to place bets on the outcome of the special
				draw;
(3) only one prize is awarded
				for each special draw;
(4) the
				special-draw does not involve a casino-gaming device such as a number wheel,
				dice, or cards; and
(5) the
				proposed raffle is not contrary to the public interest.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.656 - Raffle variations

Current through May 31, 2024
(a) The provisions of
				15 AAC 160.640(b)
				- (d) do not apply to the following raffle variations if they are conducted at
				a single event, at a single time and gaming location, with all players present:
(1) a bucket or basket raffle;
(2) a raffle with a merchandise
				prize;
(3) a split-the-pot
				raffle.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.660 - Ownership of raffle prizes

Current through May 31, 2024
A raffle prize must be owned by the permittee or operator
				  without lien or other adverse interest before the raffle
				  drawing.
Authority:
AS
					 05.15.060
AS
					 05.15.100
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.670 - Raffle record

Current through May 31, 2024
(a) A permittee or operator conducting a
				raffle shall keep a record of
(1) the number
				of raffle tickets printed;
(2) the
				number of raffle tickets sold;
(3)
				the number of unsold raffle tickets;
(4) the price collected for a raffle
				ticket;
(5) the raffle
				prizes;
(6) the date and location
				of the raffle drawing;
(7) the
				raffle prizes claimed;
(8) the
				name, address, telephone number, and prize won for each prize winner;
				and
(9) the disposition of
				unclaimed raffle prizes.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.671 - Dispensing raffle and lottery tickets by vending machine

Current through May 31, 2024
(a) To use a
				vending machine to sell raffle or lottery tickets, the permittee or operator
				must receive prior approval from the department.
(b) Before the department will approve the
				use of a vending machine under this section,
(1) the permittee or operator must certify,
				in writing, that the operation of the vending machine is compliant with the
				applicable requirements of AS 05 .15 and this chapter;
(2) the permittee or operator must post a
				copy of the permit and a copy of the operator's license, if applicable, in a
				manner that is clearly visible to the gaming public;
(3) the name and permit number of the
				qualified organization that benefits from the proceeds of the vending machine
				must appear conspicuously on the vending machine or on a video screen display
				on the vending machine; and
(4)
				the name, telephone number, and address of the person responsible for servicing
				the vending machine must appear conspicuously on the vending machine or on a
				video screen display on the vending machine.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.675 - Animal classics permit application

Current through May 31, 2024
(a) An applicant
				for an animal classic permit is subject to the permit application requirements
				of 15 AAC 160.020.
(b) In addition, unless currently on file
				with the department, an applicant for an animal classic permit shall submit the
				following:
(1) documents demonstrating the
				applicant was in existence before November 1, 2002;
(2) documents demonstrating the applicant
				conducted an animal classic before November 1, 2002.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.676 - Animal classics

Current through May 31, 2024
(a) Animal classics are subject to the
				following general standards:
(1) a permittee
				may conduct an animal classic with only one wheel or grid at any given
				time;
(2) an operator may conduct
				an animal classic with only one wheel or grid per location at any given
				time;
(3) an animal classic must be
				conducted in the same manner as it was before November 2002, except as
				necessary to comply with requirements of this section;
(4) animal classic players and workers must
				be 19 years old or older.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.680 - Dog mushers' contests

Current through May 31, 2024
(a) A mushers' contest must be based on an
				event involving sleds drawn by dog teams over a course laid out by a dog
				musher's association.
(b) A prize
				awarded in a dog mushers' contest must be awarded as set out in house rules
				established by the permittee or operator conducting the contest.
(c) If a permittee or operator awards a dog
				mushers' contest cash prize of $50 or more, the permittee or operator shall
				provide the winner with a receipt and shall complete the dog mushers' contest
				prize form provided by the department.
Authority:
AS
					 05.15.060
AS 05.15.100
AS 05.15.180
AS
					 05.15.690
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.690 - Fish derbies

Current through May 31, 2024
(a) A prize awarded in a fish derby must be
				awarded as set out in house rules established by the permittee or operator
				conducting the fish derby.
(b) A
				fish derby association may award a door prize from a drawing
(1) of all tickets sold for the derby;
				or
(2) for each fish entered in the
				derby.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.700 - Ice classics

Current through May 31, 2024
(a) If the department determines that a
				material conflict exists between the Kenai Rotary Club and the Soldotna Rotary
				Club in the joint operation and administration of the Kenai River Ice Classic,
				then the club whose application is first received by the department will
				receive the permit to conduct the activity, if all other provisions of AS 05.15
				and this chapter are met.
(b) A
				permittee or operator conducting an ice classic shall immediately notify the
				department if the permittee or operator is disqualified by a government agency
				from conducting activity in the state. Upon such disqualification, the
				department will suspend the permit or operator's license and no further
				activity permitted under AS 05.15 may be conducted by the permittee or operator
				until the permit or operator's license is reinstated by the
				department.
(c) If the permittee or
				operator awards an ice classic cash prize of $50 or more, the permittee or
				operator shall ensure that the winner acknowledges receipt of the prize by
				completing and signing a receipt that is prescribed by the department.
As of Register 165 (April 2003), the regulations attorney
					 made a technical revision under
					 AS
					 44.62.125(b)(6), to the
					 citation of authority for
					 15 AAC 160.700, to reflect the
					 renumbering of a cited statutory section by the revisor of
					 statutes.
Authority:
AS
					 05.15.060
AS 05.15.100
AS 05.15.180
AS
					 05.15.690
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.705 - Big bull moose derbies

Current through May 31, 2024
(a) A prize awarded
				in a big bull moose derby must be awarded as set out in house rules established
				by the permittee or operator conducting the big bull moose derby. A big bull
				moose derby may involve
(1) a legal hunt for
				moose by hunters;
(2) one or more
				drawings in which all hunters who participate in a derby conducted under (1) of
				this subsection are entered; house rules must state the prize amount and
				drawing schedule for each drawing; and
(3) an event in which participants try to
				guess the size of the winning antlers in the derby conducted under (1) of this
				subsection; participants in that event need not be hunters who are entered in
				the derby.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.710 - Salmon classics and king salmon classics

Current through May 31, 2024
(a) An employee of
				the Department of Fish and Game may not participate as a player in a salmon
				classic or king salmon classic.
(b)
				A permittee or operator conducting a salmon classic or king salmon classic
				shall immediately notify the department if the permittee or operator is
				disqualified by a government agency from conducting activity in the state. Upon
				such disqualification, the department will suspend the permit or operator's
				license and no further activity permitted under AS 05.15 may be conducted by
				the permittee or operator unless the permit or operator's license is reinstated
				by the department.
(c) If a
				permittee or operator awards a salmon classic cash prize or king salmon classic
				cash prize of $50 or more, the permittee or operator shall provide the winner
				with a receipt and shall complete the salmon classic prize form or king salmon
				classic prize form provided by the department.
As of Register 165 (April 2003), the regulations attorney
					 made a technical revision under
					 AS
					 44.62.125(b)(6), to
					 15 AAC 160.710(c).
Authority:
AS
					 05.15.060
AS 05.15.100
AS
					 05.15.180
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.715 - Calcutta pools

Current through May 31, 2024
(a) A separate permit must be obtained for
				each Calcutta pool. The application must specify the physical address or
				location of the intended Calcutta pool.
(b) A Calcutta pool auction must take place
				at a single event.
(c) A bidder in
				a Calcutta pool auction must be physically present at the auction of
				participants or contestants in the event that is the subject of the Calcutta
				pool and must personally make all bids. An auction bid may not be placed by
				proxy or by any other means of indirect communication.
(d) A permittee shall include the report for
				each Calcutta pool required under
				AS
				05.15.080(c) with the
				quarterly report filed with the department under
				AS
				05.15.080(a) or, if a report
				is not required for that quarter, with the annual report filed with the
				department under
				AS
				05.15.080(b).
(e) If a permittee awards a Calcutta pool
				prize with a value of $50 or more, the permittee shall ensure that the winner
				acknowledges receipt of the prize by completing and signing a prize receipt
				form that includes the winner's name, address, and telephone number.
(f) A person involved in the conduct of a
				Calcutta pool must be an employee, volunteer, or member of the permittee that
				conducts the Calcutta pool, and must be 18 years of age or older.
(g) House rules must clearly explain how a
				Calcutta pool will be conducted, must specify who may participate as a bidder,
				and must be conspicuously posted where the Calcutta pool is held.
(h) A permittee or qualified organization
				that conducts an event on which a Calcutta pool could be conducted may not
				authorize another permittee to conduct a Calcutta pool on that event, even if
				the permittee or qualified organization does not conduct a Calcutta pool on the
				event itself.
(i) A permittee
				authorized to conduct a Calcutta pool on an event run by a person who does not
				qualify for a permit must submit a copy of the agreement to conduct a Calcutta
				pool to the department with an original or amended application.
(j) A permittee may not pay any portion of
				the net proceeds from a Calcutta pool to the person who authorizes the
				permittee to conduct a Calcutta pool, and may not pay for the right to conduct
				a Calcutta pool.
Authority:
AS
					 05.15.060
AS 05.15.080
AS 05.15.100
AS 05.15.115
AS 05.15.180
AS
					 05.15.690
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 7 - Raffles, Lotteries, and Other Gaming Activities › 15 AAC 160.717 - Crane classics

Current through May 31, 2024
(a) A prize awarded in a crane classic must
				be awarded as set out in house rules established by the permittee or operator
				conducting the crane classic. These rules must be conspicuously posted wherever
				tickets for the classic are sold.
(b) If a permittee or operator awards a crane
				classic prize with a value of $50 or more, the permittee or operator shall
				ensure that the winner acknowledges receipt of the prize by completing and
				signing a prize receipt form that includes the winner's name, address, and
				telephone number.
(c) Tickets sold
				for a crane classic must include the name and the permit number of the
				permittee and, if applicable, the name and the license number of the
				operator.
Authority:
AS
					 05.15.060
AS 05.15.100
AS 05.15.180
AS
					 05.15.690
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.780 - Advertising expenses

Current through May 31, 2024
The total amount of advertising expenses for a gaming
				  activity permitted under AS 05.15 may not exceed five percent of the
				  permittee's adjusted gross income from gaming activities.
(1) repealed 11/10/96;
(2) repealed 11/10/96.
Authority:
AS
					 05.15.060
AS 05.15.128
AS
					 05.15.160
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.790 - Depreciation

Current through May 31, 2024
(a) Except as provided in (b) of this
				section, a permittee shall depreciate assets used to conduct an activity
				permitted under AS 05.15, using the straight-line method over a period of five,
				10, or 30 years. A permittee shall use a
(1)
				five-year depreciation period for all personal property and computer software
				used in gaming activity;
(2)
				10-year depreciation period for an improvement that the permittee owns and uses
				in a gaming activity to leased real property; if the permittee does not own the
				improvements, no depreciation may be claimed under this section; and
(3) 30-year depreciation period for real
				property that the permittee owns and uses in gaming activity.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.800 - Promotional items

Current through May 31, 2024
(a) A permittee, operator, or licensed
				pull-tab distributor may receive or distribute a free promotional item, if the
				promotional item has little intrinsic value and no monetary exchange
				value.
(b) An item with a discount
				that would reduce the item's price substantially below fair market value is not
				a promotional item for purposes of this section, and will be considered a gift
				under 15 AAC 160.350 and
				15 AAC 160.954.
Authority:
AS
					 05.15.060
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.810 - Net proceeds

Current through May 31, 2024
(a) A permittee or an operator may not pay a
				person for services rendered to conduct gaming activities or pay gaming prizes
				or expenses from the net proceeds.
(b) A permittee shall keep a detailed record
				of disbursements from the net proceeds for three years after the record was
				made.
(c) A permittee that
				dedicates net proceeds to a scholarship for education may only award the
				scholarship to a resident of the state or to a person who will use the
				scholarship in the state.
(d)
				Repealed 11/10/96.
(e) Repealed
				11/10/96.
(f) A permittee that
				dedicates or otherwise transfers net proceeds to another organization must take
				steps to ensure that the net proceeds are spent in accordance with
				AS
				05.15.150.
As of Register 165 (April 2003), the regulations attorney
					 made a technical revision under
					 AS
					 44.62.125(b)(6), to
					 15 AAC 160.810(c).
Authority:
AS
					 05.15.060
AS
					 05.15.150
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.820 - Bank account

Current through May 31, 2024
(a) A permittee or an operator shall deposit
				money collected from gaming activities, less cash prizes actually paid, in a
				bank account with check-writing privileges in the name of the permittee or
				operator. Deposits for each bingo session or any other authorized activity
				under AS 05.15 shall be made within three calendar days of the close of the
				bingo session or within three calendar days of the conduct of any other
				authorized activity under AS 05.15. The bank account must be separate from an
				account used for other money of the permittee or operator. After December 31,
				2006, the bank account must include the word "gaming" in the name or title that
				appears on checks and statements, but existing checks maybe used until December
				31, 2007.
(b) A disbursement from a
				permittee bank account described under (a) of this section must be made by a
				check that is signed by two authorized members of the permittee who are natural
				persons and residents of the state, except for electronic payment, through the
				department's website, of the annual fee under
				AS
				05.15.020(c)(2) - (4), the
				additional fee under
				AS
				05.15.020(b), or interest or
				penalty under
				AS
				05.15.095(c) or
				(d).
(c) A check drawn on a bank account described
				under (a) of this section
(1) repealed
				11/10/96;
(2) may not be drawn to
				"cash" or to a fictitious payee; and
(3) may not be signed in advance or with a
				signature stamp.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.822 - Net proceeds held for more than one year

Current through May 31, 2024
(a) A permittee
				that receives permission from the department under
				AS
				05.15.150(b) to hold net
				proceeds for a period longer than one year must
(1) account for the net proceeds and earnings
				each year when the permittee files its annual financial statement;
(2) spend the net proceeds and earnings
				within the time period specified in its application under
				AS
				05.15.150(b) and approved by
				the department;
(3) notify the
				department of
(A) any change in circumstances
				or intention from the original application;
(B) when and how the net proceeds and
				earnings are spent; and
(4) receive additional approval from the
				department before implementing a new plan for the distribution of net proceeds
				and earnings.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.830 - Method of accounting

Current through May 31, 2024
(a) A permittee or licensee shall use
				accounting principles that conform to generally accepted accounting principles
				(GAAP) as modified by AS 05.15 and this chapter.
(b) The accounting for a gaming activity must
				include all gross receipts and expenses attributable to the conduct of the
				gaming activity. All gaming gross receipts and expenses must be matched to each
				gaming
(1) permit; and
(2) activity.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.835 - Net proceeds and unauthorized expenses

Current through May 31, 2024
(a) Unauthorized
				expenses include both expenses that are
(1)
				not authorized by AS 05.15 or this chapter; and
(2) otherwise authorized but that exceed the
				total annual amount of authorized expenses allowed under
				AS
				05.15.160.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.840 - Permittee quarterly report

Current through May 31, 2024
(a) The quarterly
				report required under
				AS
				05.15.080(a) must be on a
				form provided by the department and must include all information requested on
				the form.
(b) A permittee that
				utilizes a multiple-beneficiary permit shall file a quarterly report separate
				from the quarterly report filed by the multiple-beneficiary
				permittee.
Authority:
AS
					 05.15.060
AS
					 05.15.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.850 - Permittee annual report

Current through May 31, 2024
(a) The annual
				report required under
				AS
				05.15.080(b) must be on a
				form provided by the department and must include all information requested on
				the form.
(b) A permittee that
				contracts with an operator to conduct gaming activities shall include on the
				annual report required under
				AS
				05.15.080(b) the total
				amount of gross receipts and the total amount of net proceeds that the
				permittee received from the operator from gaming activities.
(c) A permittee that utilizes a
				multiple-beneficiary permit to conduct gaming activities shall include on the
				annual report required under
				AS
				05.15.080(b) the total
				amount of gross receipts and the total amount of net proceeds that the
				permittee received from the activities conducted under the multiple-beneficiary
				permit.
Authority:
AS
					 05.15.060
AS
					 05.15.080
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.860 - Grace periods for reports and annual review of financial records

Current through May 31, 2024
(a) The department
				may grant to a permittee or licensee one 30-day grace period to file a report
				or annual review of financial records required under AS 05.15 or this chapter.
				The department will not grant more than one grace period for the report or
				annual review of financial records.
(b) Except for good cause shown, a request
				for a grace period must be filed with the department in writing on or before
				the due date for the report or annual review of financial records. The report
				or annual review of financial records must include a complete statement of the
				reason for the request. For the purposes of this subsection, "good cause" means
				a reason outside of the control of the permittee or licensee as determined by
				the department in its discretion.
(c) If the department grants a grace period
				under this section, then during the grace period, the department will not
(1) deny, suspend, of revoke the permittee's
				permit or the licensee's license for failing to file the report or annual
				review of financial records by the due date; or
(2) consider the corresponding report
				delinquent under
				AS
				05.15.095(b).
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 8 - Accounting and Recordkeeping › 15 AAC 160.870 - Retention of records

Current through May 31, 2024
(a) Unless otherwise provided in AS 05.15 or
				this chapter, a permittee or an operator shall retain all records and
				supporting documents pertaining to gaming activities authorized under AS 05.15
				for three years from the later of the due date or filing date of the annual
				report on which the income, deduction, payment of, or use of net proceeds is
				claimed.
(b) A manufacturer or
				distributor shall maintain all records and supporting documents pertaining to
				gaming activities authorized under AS 05.15 for three years from the later of
				the due date or filing date of the last monthly report for the calendar year in
				which the record or document was made.
Authority:
AS
					 05.15.060
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 9 - Suspension and Revocation › 15 AAC 160.885 - Immediate revocation

Current through May 31, 2024
(a) The department may immediately revoke a
				permit, license, or registration issued under AS 05.15 and this chapter if
(1) a permittee or licensee fails to comply
				with the requirements of AS 05.15 and this chapter for the distribution of net
				proceeds or limitations on expenses;
(2) a permittee or licensee fails to file
				timely a report required by AS 05.15 or this chapter;
(3) a permittee is not a municipality or
				qualified organization;
(4) a
				permittee pays gaming taxes, prizes, or expenses with net proceeds;
				or
(5) a registered vendor fails to
				pay to a permittee the statutorily required percentage of the ideal net upon
				delivery of a pull-tab series to the registered vendor.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 9 - Suspension and Revocation › 15 AAC 160.890 - Disposition of money upon suspension or revocation

Current through May 31, 2024
Upon suspension or revocation of a permit, operator's
				  license, or registration, the permittee, operator, or vendor may only withdraw
				  gaming money
(1) to pay for authorized
				expenses that were accrued before the suspension or revocation; or
(2) for dedication of net proceeds in a
				manner consistent with those stated on the permit application.
Authority:
AS
					 05.15.050
AS 05.15.060
AS 05.15.128
AS 05.15.150
AS
					 05.15.170
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 9 - Suspension and Revocation › 15 AAC 160.900 - Notice of criminal conviction

Current through May 31, 2024
An applicant, permittee, licensee, or vendor, who is
				  convicted of a violation described under
				  AS
				  05.15.105 or who, in connection with gaming
				  activity, knowingly employs a person who is convicted of a violation described
				  under AS
				  05.15.105 shall immediately notify the
				  department in writing of the conviction.
Authority:
AS
					 05.15.060
AS
					 05.15.105
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 10 - Hearings › 15 AAC 160.910 - Request for formal administrative hearing

Current through May 31, 2024
(a) A person,
				municipality, qualified organization, applicant, permittee, registered vendor,
				or licensee may file a request for a formal hearing to obtain administrative
				review of an informal conference decision by the department that
(1) denies, suspends, or revokes the
				applicant's, permittee's, registered vendor's, or licensee's permit, license,
				or registration under AS 05.15;
(2)
				upholds assessment of a tax, interest, or penalty against the permittee,
				registered vendor, or licensee under AS 05.15 or this chapter;
(3) requires the person, qualified
				organization, or municipality to obtain a permit, license, or registration
				under AS 05.15; or
(4) orders the
				registered vendor or licensee to pay a refund required by AS 05.15 or this
				chapter.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.930 - Permit, license, or registration required

Current through May 31, 2024
A person may not conduct an activity for which a permit,
				  license, or registration is required under AS 05.15 unless the appropriate
				  permit, license, or registration has been issued to the person by the
				  department.
Authority:
AS
					 05.15.060
AS
					 05.15.100
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.932 - Interpretation

Current through May 31, 2024
The department will strictly interpret AS 05.15 and this
				  chapter to protect the interests of the public, municipalities, and qualified
				  organizations.
Authority:
AS
					 05.15.060
AS 05.15.110
AS 05.15.140
AS
					 05.15.610
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.934 - Criminal history checks

Current through May 31, 2024
(a) On an
				application or an amended application filed with the department on or after
				June 22, 2008, the following individuals must agree to submit to a criminal
				history check by the department for conviction of any offense that would bar
				them from involvement in activity regulated under AS 05.15 or this chapter:
(1) a natural person applying for an
				operator's license;
(2) a member in
				charge;
(3) an alternate member in
				charge;
(4) a manager of
				gaming.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.935 - Primary gaming location

Current through May 31, 2024
(a) An operator may
				not conduct any retail or other business activity at a primary gaming location
				without the permittee's written consent.
(b) A primary gaming location must have a
				separate entrance and must be constructed and marked to alert the public that
				gaming activity occurs inside unless the location is a kiosk.
(c) A permittee may lease a premise to
				conduct an activity permitted under AS 05.15 in premises other than a primary
				gaming location if
(1) the permittee and
				lessor execute a written lease agreement;
(2) the lease payments will not exceed 20
				percent of the ideal net of the pull-tab activity conducted in the premises if
				the premises otherwise qualifies as a vendor location;
(3) the activity is conducted in a separate
				and distinct area of the premises;
(4) the activity is conducted by an employee,
				a volunteer, or a member of the permittee;
(5) the lessor does not participate as a
				player in the activity; and
(6) an
				employee of the lessor does not participate as a player in the
				activity;
(7) repealed
				11/10/96;
(8) repealed
				11/10/96.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.936 - Operator location in facility where alcohol is served or sold

Current through May 31, 2024
An operator may lease a premise to conduct an activity under
				  AS 05.15 that would otherwise qualify as a vendor location if
(1) the operator and the lessor of the
				premises enter into a written lease;
(2) the activity is conducted in a separate
				area of the premises;
(3) the
				activity is conducted by a person under control of the operator not employed by
				the lessor of the premises; and
(4)
				the lessor and the lessor's employees do not participate as players in the
				activity.
Authority:
AS
					 05.15.060
AS 05.15.100
AS 05.15.122
AS 05.15.165
AS
					 05.15.187
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.940 - Copy of procedures, statutes, and regulations on premises

Current through May 31, 2024
(a) A permittee,
				operator, or vendor shall post the house procedures on the premises where an
				activity permitted under AS 05.15 is being conducted. The posting must be in a
				manner that is clearly visible to the gaming public.
(b) A permittee, operator, or vendor shall
				obtain and maintain a current copy of AS 05.15 and this chapter on the premises
				where an activity permitted under AS 05.15 is being conducted. The copy must be
				available for inspection by a person upon request.
Authority:
AS
					 05.15.060
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.942 - Purchase inducement programs

Current through May 31, 2024
(a) A permittee,
				operator, registered vendor, licensed pull-tab distributor, or employee of a
				permittee, operator, registered vendor, or licensed pull-tab distributor may
				not offer or participate in a purchase inducement program, either directly or
				indirectly through a third party.
(b) A purchase inducement program includes
(1) a transaction or series of transactions
				in which a distributor of items or services, regardless of whether those items
				or services are related to gaming, offers additional items or services of more
				than negligible value without charge or at discounted prices, as an inducement
				to purchase items or services from the distributor, or in exchange for an
				agreement, arrangement, commitment, or other assurance to purchase items or
				services from the distributor, regardless of whether the offer is subject to a
				minimum purchase requirement or requires an agreement to purchase exclusively
				from one person; and
(2) a program
				in which a purchaser may earn items or services of more than negligible value,
				or may earn points that may be redeemed for those items or services.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.945 - Conduct of gaming on the airwaves

Current through May 31, 2024
(a) An activity
				permitted under
				AS
				05.15.100(a) may be
				conducted on the airwaves by a noncommercial broadcasting station or network of
				stations if the station or network
(1)
				conducts the activity under a permit issued to the station or network by the
				department under
				AS
				05.15.100(a); and
(2) has not contracted with an operator to
				conduct the activity on the airwaves.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.950 - Advertisements

Current through May 31, 2024
An advertisement for an activity permitted under AS 05.15
				  must conspicuously display or announce the name of the permittee, the permit
				  number under which the activity is to be conducted and, if applicable, the name
				  and license number of the operator.
Authority:
AS
					 05.15.060
AS
					 05.15.122
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.954 - Conflicts of interest

Current through May 31, 2024
(a) Charitable gaming must be conducted with
				high standards of integrity in a manner that assures the gaming public that the
				gaming is free from corruption and criminal influence. A person regulated under
				this chapter must avoid relationships that could support an inference of a
				conflict of interest or self-dealing, and may not have a prohibited conflict of
				interest in a gaming activity.
(b)
				A person regulated under this chapter has a prohibited conflict of interest if
				the person or a related party is involved in any of the following activities:
(1) a gaming transaction with a related
				party, unless the transaction is allowed under (c) of this section;
(2) giving or receiving a loan, or gifts with
				a total fair market value of more than $100 per year, from
(A) an operator, distributor, registered
				vendor, or manufacturer to a permittee, or to an employee of a permittee who
				acts in a managerial or supervisory capacity; or
(B) a permittee to an operator, distributor,
				registered vendor, or manufacturer;
(3) leasing or subleasing by a distributor of
				facilities used in the conduct of gaming after January 1, 2004;
(4) employing, contracting with, or allowing
				a person to act as a manager of gaming if the person acts as a manager of
				gaming for more than one permittee in a calendar year;
(5) employing, contracting with, or allowing
				a person to act in a managerial or supervisory capacity for a permittee if the
				person is or acts as a distributor, operator, or manufacturer;
(6) allowing a person to participate as a
				player in pull-tab activity conducted by or for the permittee if
(A) the person or a related party has access
				to pull-tab information or accounting records; or
(B) the person is prohibited from play in a
				gaming activity by
				AS
				05.15.187(h);
(7) a gaming transaction between
				the person and a third party, regardless of whether the third party is
				regulated under AS 05.15 or this chapter, in which
(A) the item or service being conveyed
				between the person and the third party is subsequently sold or provided to
				another person regulated under this chapter; and
(B) the gaming transaction, if conducted
				directly between the person and another person regulated under this chapter,
				without the third party's involvement, would result in a prohibited conflict of
				interest under AS 05.15 and this chapter;
(8) an activity that violates
				15 AAC 160.942.
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.960 - Interest on delinquent fees

Current through May 31, 2024
Interest on a delinquent fee under AS 05.15 or this chapter
				  begins accruing on the date the fee is due to the department. The interest is
				  calculated at the rate set under
				  AS
				  43.05.225.
Authority:
AS
					 05.15.060
AS
					 05.15.095
Alaska Administrative Code › Title 15 - Revenue › Chapter 160 - Authorized Games of Chance and Skill › Article 11 - General Provisions › 15 AAC 160.963 - Activity banned during delinquency

Current through May 31, 2024
(a) A permittee or
				operator may not conduct an activity under AS 05.15 or this chapter, or a
				distributor may not sell pull-tabs, during a period in which a financial
				report, annual report or monthly pull-tab report is delinquent.
(b) Upon notice from the department, a
				permittee or operator may not conduct an activity under AS 05.15 or this
				chapter, or a distributor may not sell pull-tabs, during a period in which a
				tax, fee, penalty, or interest due to the department from the permittee,
				operator, or distributor, is delinquent.
(c) Upon notice from the department, a
				distributor may not sell pull-tabs or other gaming supplies to a permittee or
				an operator during a period in which a report, tax, fee, penalty, or interest
				due to the department from a permittee or operator is delinquent, until the
				department informs the distributor that the report or amount due has been filed
				or paid.
(d) With agreement from
				the department for extended payment of an undisputed fee, tax, penalty, or
				interest, a permittee or licensee may continue to conduct gaming activity
				pending final payment.
Authority:
AS
					 05.15.060
AS
					 05.15.095