Alaska Statutes
Chapter 50. Tobacco Taxes and Sales
Article 1. Cigarette Tax Act.

Sec. 43.50.010. License. - (a) A person may not sell, purchase, possess, or acquire...

Sec. 43.50.020. Separate licenses. - If a person operates more than one place of business,...

Sec. 43.50.030. License fees. - (a) For each license issued to a manufacturer, and for...

Sec. 43.50.035. Wholesaler-distributor license. - (a) A person outside of this state who sells or...

Sec. 43.50.040. Expiration of licenses. - A license issued under AS 43.50.010 or 43.50.035 expires on...

Sec. 43.50.050. Transfer of licenses. - A license is not assignable or transferable. However in the...

Sec. 43.50.060. Refunds. - The department may not refund the license fee upon the...

Sec. 43.50.070. Suspension or revocation of or refusal to renew a license. - (a) The department may suspend, revoke, or refuse to renew...

Sec. 43.50.090. Tax imposed. - (a) [See contingent amendment note.] There is levied an excise...

Sec. 43.50.100. Unlicensed possession or sale. - (a) [Repealed, § 45 ch 113 SLA 1980.] (b) [Repealed,...

Sec. 43.50.105. Restrictions on shipping or transporting cigarettes. - (a) A person who is not licensed under this chapter...

Sec. 43.50.130. Records. - (a) A licensee shall keep a complete and accurate record...

Sec. 43.50.140. Disposition of proceeds. - The proceeds derived from the payment of taxes, fees, and...

Sec. 43.50.150. Administration and regulatory authority; cooperation with municipalities. - (a) The department shall (1) administer this chapter; and (2)...

Sec. 43.50.170. Definitions. - In AS 43.50.010 - 43.50.180, unless the context otherwise requires,...

Sec. 43.50.180. Short title. - AS 43.50.010 - 43.50.180 may be cited as the Cigarette...