15 AAC 50.120. Returns

(a) A person who during the preceding month first manufactures, imports, or acquires cigarettes in this state or who during the preceding month acquired cigarettes in this state upon which the tax has not been paid shall file a return at the end of the month, as required by this section, and pay the tax as required by 15 AAC 50.090.

(b) The return must be signed under penalty of perjury by the person filing the return. The return must be on a form provided by the department and must include

(1) the name and address of the person filing the return;

(2) the name under which the cigarette business is being conducted;

(3) the number of cigarettes manufactured, imported, or acquired in the state during the preceding month;

(4) the names of persons from whom the cigarettes were imported or acquired during the preceding month;

(5) the number of cigarettes imported or acquired from each person named in (b)(4) of this section;

(6) the amount of tax due on the cigarettes manufactured, imported, or acquired in the state during the preceding month;

(7) the amount of cigarettes for which exemption is claimed;

(8) the amount of the one-percent commission deduction allowed under AS 43.50.090 ;

(9) the amount of tax credit claimed under 15 AAC 50.110; and

(10) other information required on the department's form.

(c) Purchase invoices must be attached to the return supporting the purchase of cigarettes during the previous calendar month. Exemption certificates and supporting invoices required by 15 AAC 50.100 must be attached to the return. Credit forms and invoices required by 15 AAC 50.110 must also be attached to the return.

(d) A separate return must be filed for each cigarette business category for which a separate license is required under 15 AAC 50.010. A single return may be filed for a cigarette business conducted in several locations but within one cigarette business category.

(e) After the cessation of a cigarette business, a person shall file a final return in the manner required by this section with the department covering the period from the date of the last return to the date of cessation of business.

History: Eff. 2/27/83, Register 85

Authority: AS 43.05.080

AS 43.50.080

AS 43.50.150

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