(a) The provisions of AS 11.16, AS 11.81.600, 11.81.610, and 11.81.900 apply to AS 43.50.640 and 43.50.650.
(b) For purposes of AS 43.50.640 and 43.50.650, display of cigarettes by a person, or possession other than in the original and unopened shipping container of cigarettes by a person who holds a business license endorsement under AS 43.70.075, is prima facie evidence of possession with intent to sell cigarettes. In this subsection, “display” means to openly exhibit.
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.