Alaska Statutes
Chapter 50. Tobacco Taxes and Sales
Article 6. Cigarette Tax Stamps.

Sec. 43.50.500. Tax payment by use of stamps. - A licensee shall pay the tax imposed under AS 43.50.090(a),...

Sec. 43.50.510. Stamp design; manner of affixing. - (a) The department shall design and furnish stamps of sizes...

Sec. 43.50.520. Stamp required before sale, distribution, or consumption. - (a) Except as provided in AS 43.50.580, a licensee or...

Sec. 43.50.530. Sale of stamps. - (a) The department shall furnish stamps for sale to licensees....

Sec. 43.50.540. Purchase of and payment for stamps. - (a) A licensee shall apply to the department or a...

Sec. 43.50.550. Deferred-payment basis for stamps. - (a) A licensee may apply to the department to purchase...

Sec. 43.50.560. Suspension of deferred-payment basis privilege. - The department may suspend, without prior notice, a licensee's privilege...

Sec. 43.50.570. Interest. - A licensee who fails to pay an amount due for...

Sec. 43.50.580. Possession of unstamped cigarettes. - (a) Except as provided in (b) of this section and...

Sec. 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages. - (a) The department shall adopt procedures for a refund or...

Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws. - A licensee or the licensee's authorized agent or designee may...

Sec. 43.50.610. Unstamped cigarettes as contraband; seizure. - Unstamped cigarettes found in this state are contraband and may...

Sec. 43.50.620. Forfeiture and destruction of seized cigarettes. - Cigarettes seized under AS 43.50.500 - 43.50.700 are forfeited to...

Sec. 43.50.625. Forfeiture of other property. - (a) Upon a showing of probable cause that a person...

Sec. 43.50.630. Monthly reports; records retention; inspection of records. - (a) On or before the last day of each calendar...

Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree. - (a) A person commits the crime of misconduct involving unstamped...

Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree. - (a) A person commits the crime of misconduct involving unstamped...

Sec. 43.50.660. Construction of criminal statutes. - (a) The provisions of AS 11.16, AS 11.81.600, 11.81.610, and...

Sec. 43.50.670. Unauthorized transfer of unaffixed stamps. - (a) A licensee may not sell, exchange, or otherwise transfer...

Sec. 43.50.700. Definitions. - In AS 43.50.500 - 43.50.700, unless the context otherwise requires,...