Alaska Statutes
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales

Sec. 43.50.150. Administration and regulatory authority; cooperation with municipalities. - (a) The department shall (1) administer this chapter; and (2)...

Sec. 43.50.170. Definitions. - In AS 43.50.010 - 43.50.180, unless the context otherwise requires,...

Sec. 43.50.180. Short title. - AS 43.50.010 - 43.50.180 may be cited as the Cigarette...

Article 2. Additional Cigarette Taxes.

Sec. 43.50.190. Additional tax levy on cigarettes. - (a) [See contingent amendment note.] There is levied an excise...

Sec. 43.50.200. Nonparticipating manufacturer equity excise tax. - (a) There is levied an excise tax of 12.5 mills...

Article 3. Excise Tax on Certain Tobacco Products.

Sec. 43.50.300. Excise tax levied. - An excise tax is levied on tobacco products in the...

Sec. 43.50.310. Exemptions. - (a) A facility operated by one of the uniformed services...

Sec. 43.50.320. Licensing. - (a) Except as provided in (g) of this section, a...

Sec. 43.50.330. Returns. - (a) On or before the last day of each calendar...

Sec. 43.50.335. Tax credits and refunds. - The department shall adopt procedures for a refund or credit...

Sec. 43.50.340. Records. - A licensee shall keep a complete and accurate record of...

Sec. 43.50.350. Disposition of proceeds. - The tax collected by the department shall be deposited in...

Sec. 43.50.370. Regulations. - The department shall adopt under the Administrative Procedure Act (AS...

Sec. 43.50.390. Definitions. - In AS 43.50.300 - 43.50.390, (1) “distributor” means a person...

Article 4. Compliance with Federal Laws Relating to Cigarettes.

Sec. 43.50.400. Sale or distribution of cigarettes; prohibitions. - A person may not (1) sell or distribute to consumers...

Sec. 43.50.410. Imported cigarettes: requirements. - A person that imports into this state for sale or...

Sec. 43.50.420. Enforcement. - For the purpose of enforcing AS 43.50.400 - 43.50.450, the...

Sec. 43.50.430. Applicability. - AS 43.50.400 - 43.50.450 do not apply to cigarettes (1)...

Sec. 43.50.450. Definitions. - In AS 43.50.400 - 43.50.450, unless the context otherwise requires,...

Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.

Sec. 43.50.460. Tobacco product manufacturer certifications. - (a) Every tobacco product manufacturer whose cigarettes are sold in...

Sec. 43.50.465. Directory of cigarettes approved for sale and importation. - Not later than July 30 of each year, the commissioner...

Sec. 43.50.470. Prohibition against sale or importation of cigarettes not in the directory. - (a) A person may not sell, offer, or possess for...

Sec. 43.50.475. Agent for service of process. - (a) A nonresident or foreign nonparticipating manufacturer that has not...

Sec. 43.50.480. Reporting and disclosure of information; escrow installments. - (a) Not later than the end of the month following...

Sec. 43.50.485. Penalties and other remedies. - (a) In addition to or in place of any other...

Sec. 43.50.490. Miscellaneous provisions. - (a) A determination of the commissioner not to list in,...

Sec. 43.50.495. Definitions. - In AS 43.50.460 - 43.50.495, unless the context otherwise requires,...

Article 6. Cigarette Tax Stamps.

Sec. 43.50.500. Tax payment by use of stamps. - A licensee shall pay the tax imposed under AS 43.50.090(a),...

Sec. 43.50.510. Stamp design; manner of affixing. - (a) The department shall design and furnish stamps of sizes...

Sec. 43.50.520. Stamp required before sale, distribution, or consumption. - (a) Except as provided in AS 43.50.580, a licensee or...

Sec. 43.50.530. Sale of stamps. - (a) The department shall furnish stamps for sale to licensees....

Sec. 43.50.540. Purchase of and payment for stamps. - (a) A licensee shall apply to the department or a...

Sec. 43.50.550. Deferred-payment basis for stamps. - (a) A licensee may apply to the department to purchase...

Sec. 43.50.560. Suspension of deferred-payment basis privilege. - The department may suspend, without prior notice, a licensee's privilege...

Sec. 43.50.570. Interest. - A licensee who fails to pay an amount due for...

Sec. 43.50.580. Possession of unstamped cigarettes. - (a) Except as provided in (b) of this section and...

Sec. 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages. - (a) The department shall adopt procedures for a refund or...

Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws. - A licensee or the licensee's authorized agent or designee may...

Sec. 43.50.610. Unstamped cigarettes as contraband; seizure. - Unstamped cigarettes found in this state are contraband and may...

Sec. 43.50.620. Forfeiture and destruction of seized cigarettes. - Cigarettes seized under AS 43.50.500 - 43.50.700 are forfeited to...

Sec. 43.50.625. Forfeiture of other property. - (a) Upon a showing of probable cause that a person...

Sec. 43.50.630. Monthly reports; records retention; inspection of records. - (a) On or before the last day of each calendar...

Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree. - (a) A person commits the crime of misconduct involving unstamped...

Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree. - (a) A person commits the crime of misconduct involving unstamped...

Sec. 43.50.660. Construction of criminal statutes. - (a) The provisions of AS 11.16, AS 11.81.600, 11.81.610, and...

Sec. 43.50.670. Unauthorized transfer of unaffixed stamps. - (a) A licensee may not sell, exchange, or otherwise transfer...

Sec. 43.50.700. Definitions. - In AS 43.50.500 - 43.50.700, unless the context otherwise requires,...

Article 7. Unfair Cigarette Sales.

Sec. 43.50.710. Sale at less than minimum price; rebate in price. - (a) A wholesaler or retailer may not, with intent to...

Sec. 43.50.720. Sale at less than minimum price; sale with gift or concession. - In all advertisements, offers for sale, or sales involving two...

Sec. 43.50.740. Manufacturer price list. - (a) [Repealed, § 8 ch 114 SLA 2010.] (b) [Repealed,...

Sec. 43.50.750. Contracts in violation of law are illegal. - A contract, express or implied, made by a person in...

Sec. 43.50.780. Injunction. - (a) The department or a person injured by a violation...

Sec. 43.50.790. Administration of AS 43.50.710 - 43.50.849; regulations. - (a) The department (1) shall administer AS 43.50.710 - 43.50.849;...

Sec. 43.50.810. Minimum prices for cigarette sales. - (a) For the purposes of AS 43.50.710 - 43.50.849, the...

Sec. 43.50.845. Short title for AS 43.50.710 - 43.50.849. - AS 43.50.710 - 43.50.849 may be known as the Unfair...

Sec. 43.50.849. Definitions. - In AS 43.50.710 - 43.50.849, (1) “cigarette” has the meaning...

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Alaska Statutes Title 43. Revenue and Taxation Chapter 50. Tobacco Taxes and Sales

Alaska Statutes
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales