Alaska Statutes: AS 43.50.035. Wholesaler-Distributor License.

Alaska Statutes. Title 43. Revenue and Taxation Chapter 50. Tobacco Taxes and Sales Section 35. Wholesaler-Distributor License.

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AS 43.50.035. Wholesaler-Distributor License.

(a) A person outside of this state who sells or distributes cigarettes into this state and is not required to be licensed under AS 43.50.010 may apply for a wholesaler-distributor license.
(b) A person outside of this state who sells or distributes cigarettes into this state, who is not required to be licensed under AS 43.50.010 , and who wishes to purchase stamps under this chapter is required to be licensed as a wholesaler-distributor.
(c) The department shall adopt reasonable regulations necessary for the collection of cigarette taxes on cigarette sales or distributions made by a wholesaler-distributor licensee into this state and standards for

(1) application and issuance of the license; and

(2) refusal to issue the license.

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