Cigarettes seized under AS 43.50.500 - 43.50.700 are forfeited to the state. After notice and an opportunity for a hearing, the commissioner shall destroy the cigarettes forfeited under this section.
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.