Alaska Statutes
Chapter 50. Tobacco Taxes and Sales
Article 3. Excise Tax on Certain Tobacco Products.

Sec. 43.50.300. Excise tax levied. - An excise tax is levied on tobacco products in the...

Sec. 43.50.310. Exemptions. - (a) A facility operated by one of the uniformed services...

Sec. 43.50.320. Licensing. - (a) Except as provided in (g) of this section, a...

Sec. 43.50.330. Returns. - (a) On or before the last day of each calendar...

Sec. 43.50.335. Tax credits and refunds. - The department shall adopt procedures for a refund or credit...

Sec. 43.50.340. Records. - A licensee shall keep a complete and accurate record of...

Sec. 43.50.350. Disposition of proceeds. - The tax collected by the department shall be deposited in...

Sec. 43.50.370. Regulations. - The department shall adopt under the Administrative Procedure Act (AS...

Sec. 43.50.390. Definitions. - In AS 43.50.300 - 43.50.390, (1) “distributor” means a person...