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- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 630. Monthly Reports; Records Retention; Inspection of Records.
previous: Section 625. Forfeiture of Other Property.
next: Section 640. Misconduct Involving Unstamped Cigarettes or Stamps in the First Degree.
AS 43.50.630. Monthly Reports; Records Retention; Inspection of Records.
- (a) On or before the last day of each calendar month, a licensee shall file the following information for each place of
business with the department, on a form or in a format prescribed by the department:
- (1) the quantity and brands of cigarettes manufactured, imported, acquired, or sold in the state during the preceding
calendar month;
- (2) the number and dollar amount of stamps
- (A) purchased during the preceding calendar month;
- (B) affixed to cigarette packages during the preceding calendar month;
- (C) not affixed to cigarette packages and on hand at the end of the preceding calendar month; and
- (D) refunded or credited to a licensee under AS 43.50.590
; and
- (3) any other information that the department requires to carry out its duties under this chapter.
- (b) If a licensee ceases to manufacture, import, acquire, or sell cigarettes in this state, the licensee shall immediately
file the form required under (a) of this section with the department, for the period ending with the cessation.
- (c) All statements and other records required by AS 43.50.500
- 43.50.700 must be
- (1) in a form or format prescribed by the department;
- (2) preserved by a licensee for a period of three years; and
- (3) available for inspection at any time upon oral or written demand by the department or its authorized agent.
- (d) A summary of information filed under (a) of this section shall be prepared by the department and released to the
public upon request.
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2004. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort
has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
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Last modified 9/3/2005