The department may not refund the license fee upon the surrender or revocation of a license. The department may refund a license fee that is paid or collected in error. If a license is lost, destroyed, or defaced, the department may issue a duplicate license upon payment of a fee of 50 cents.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Sec. 43.50.020. Separate licenses.
Sec. 43.50.035. Wholesaler-distributor license.
Sec. 43.50.040. Expiration of licenses.
Sec. 43.50.050. Transfer of licenses.
Sec. 43.50.070. Suspension or revocation of or refusal to renew a license.
Sec. 43.50.100. Unlicensed possession or sale.
Sec. 43.50.105. Restrictions on shipping or transporting cigarettes.
Sec. 43.50.140. Disposition of proceeds.
Sec. 43.50.150. Administration and regulatory authority; cooperation with municipalities.