Alaska Statutes
Article 6. Cigarette Tax Stamps.
Sec. 43.50.700. Definitions.

In AS 43.50.500 - 43.50.700, unless the context otherwise requires,
(1) “affiliated licensees” means two or more licensees in which the same person holds, directly or indirectly, at least a 50 percent ownership interest;
(2) “carton” means a box or container originating from the manufacturer that contains packages of that manufacturer's cigarettes;
(3) “cigarette” has the meaning given in AS 43.50.170;
(4) “licensee” means a person licensed by the department under AS 43.50.010 or 43.50.035 to sell, distribute, purchase, possess, or acquire cigarettes;
(5) “package” means the individual packet, box, or other container, originating from the manufacturer, in which retail sales of cigarettes are normally made or intended to be made; “package” does not include containers that are cartons, cases, bales, or boxes that contain packages of cigarettes;
(6) “person” has the meaning given in AS 43.50.170;
(7) “shipping container” means the case, box, parcel, or other container in which cartons or packages of cigarettes are placed for shipment or transportation from one place to another; “shipping container” does not include a package in which retail sales of cigarettes are normally made or intended to be made;
(8) “stamp” means a stamp or other indicium that is
(A) printed, manufactured, or made under authorization of the department under this chapter;
(B) issued, sold, or circulated by the department; and
(C) used to pay the cigarette taxes levied under this chapter;
(9) “unstamped cigarettes” means a package containing cigarettes that is not affixed with the stamp required by AS 43.50.500 - 43.50.700 or is affixed with a stamp in a denomination less than the tax levied under this chapter.

Structure Alaska Statutes