Unstamped cigarettes found in this state are contraband and may be seized by the commissioner or an agent or employee of the commissioner or by any peace officer of the state, unless
(1) the cigarettes are
(A) in the possession of a licensee or are in transit from outside the state and are consigned to a licensee; and
(B) in the original and unopened shipping container; or
(2) possession of the unstamped cigarettes is not a violation of this chapter.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Article 6. Cigarette Tax Stamps.
Sec. 43.50.500. Tax payment by use of stamps.
Sec. 43.50.510. Stamp design; manner of affixing.
Sec. 43.50.520. Stamp required before sale, distribution, or consumption.
Sec. 43.50.530. Sale of stamps.
Sec. 43.50.540. Purchase of and payment for stamps.
Sec. 43.50.550. Deferred-payment basis for stamps.
Sec. 43.50.560. Suspension of deferred-payment basis privilege.
Sec. 43.50.580. Possession of unstamped cigarettes.
Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws.
Sec. 43.50.610. Unstamped cigarettes as contraband; seizure.
Sec. 43.50.620. Forfeiture and destruction of seized cigarettes.
Sec. 43.50.625. Forfeiture of other property.
Sec. 43.50.630. Monthly reports; records retention; inspection of records.
Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree.
Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree.
Sec. 43.50.660. Construction of criminal statutes.