15 AAC 50.090. Cigarette tax

(a) A person who, during the preceding month, first manufactures, imports, or acquires cigarettes in this state, or who during the preceding month acquires cigarettes upon which the tax has not been paid, shall pay a tax equal to four mills on each cigarette manufactured, imported, or acquired in the state before October 1, 1985, and shall pay a tax equal to eight mills on each cigarette manufactured, imported, or acquired in the state after September 30, 1985, that is not exempt under this chapter, less the one-percent commission deduction allowed in AS 43.50.090 .

(b) The tax must be paid before the end of the month following the month in which the cigarettes are manufactured, imported, or acquired in the state and must accompany the return filed according to 15 AAC 50.120.

History: Eff. 2/27/83, Register 85; am 3/28/86, Register 97

Authority: AS 43.05.080

AS 43.50.090

AS 43.50.150

AS 43.50.190

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