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Alaska Statutes.

Title 43. Revenue and Taxation

Chapter 50. Tobacco Taxes and Sales

Chapter 50. Tobacco Taxes and Sales

Section 10. License.

Section 20. Separate Licenses.

Section 30. License Fees.

Section 35. Wholesaler-Distributor License.

Section 40. Expiration of Licenses.

Section 50. Transfer of Licenses.

Section 60. Refunds.

Section 70. Suspension or Revocation of or Refusal to Renew a License.

Section 80. Returns. [Repealed, Sec. 20 Ch 109 SLA 2003].

Section 90. Tax Imposed.

Section 100. Unlicensed Possession or Sale.

Section 105. Restrictions On Shipping or Transporting Cigarettes.

Section 110. Taxpayer's Remedies. [Repealed, Sec. 3 Ch 166 SLA 1976. For Current Law, See AS 43.05.240

Section 120. Lien. [Repealed, Sec. 4 Ch 94 SLA 1976. For Current Law, See AS 43.10.035

Section 130. Records.

Section 140. Disposition of Proceeds.

Section 145. Notification of Noncompliance; Confiscation of Noncomplying Cigarettes. [Repealed, Sec. 4 Ch 103 SLA 2003].

Section 150. Administration.

Section 160. Criminal Penalties. [Repealed, Sec. 46 Ch 113 SLA 1980. For Current Law, See AS 43.05.290

Section 170. Definitions.

Section 180. Short Title.

Section 190. Additional Tax Levy On Cigarettes.

Section 200. Nonparticipating Manufacturer Equity Excise Tax.

Section 300. Excise Tax Levied.

Section 310. Exemptions.

Section 320. Licensing.

Section 330. Returns.

Section 335. Tax Credits and Refunds.

Section 340. Records.

Section 350. Disposition of Proceeds.

Section 360. Annual Report. [Repealed, Sec. 35 Ch 126 SLA 1994].

Section 370. Regulations.

Section 390. Definitions.

Section 400. Sale or Distribution of Cigarettes; Prohibitions.

Section 410. Imported Cigarettes: Requirements.

Section 420. Enforcement.

Section 430. Applicability.

Section 450. Definitions.

Section 460. Tobacco Product Manufacturer Certifications.

Section 465. Directory of Cigarettes Approved For Sale and Importation.

Section 470. Prohibition Against Sale or Importation of Cigarettes Not in the Directory.

Section 475. Agent For Service of Process.

Section 480. Reporting and Disclosure of Information; Escrow Installments.

Section 485. Penalties and Other Remedies.

Section 490. Miscellaneous Provisions.

Section 495. Definitions.

Section 500. Tax Payment By Use of Stamps.

Section 510. Stamp Design; Manner of Affixing.

Section 520. Stamp Required Before Sale, Distribution, or Consumption.

Section 530. Sale of Stamps.

Section 540. Purchase of and Payment For Stamps.

Section 550. Deferred-Payment Basis For Stamps.

Section 560. Suspension of Deferred-Payment Basis Privilege.

Section 570. Interest.

Section 580. Possession of Unstamped Cigarettes.

Section 590. Refunds or Credits For Unused Stamps and For Unsalable, Destroyed, or Certain Returned Cigarette Packages.

Section 600. Stamps Prohibited On Cigarette Packages Not Complying With Federal and State Laws.

Section 610. Unstamped Cigarettes as Contraband; Seizure.

Section 620. Forfeiture and Destruction of Seized Cigarettes.

Section 625. Forfeiture of Other Property.

Section 630. Monthly Reports; Records Retention; Inspection of Records.

Section 640. Misconduct Involving Unstamped Cigarettes or Stamps in the First Degree.

Section 650. Misconduct Involving Unstamped Cigarettes or Stamps in the Second Degree.

Section 660. Construction of Criminal Statutes.

Section 670. Unauthorized Transfer of Unaffixed Stamps.

Section 700. Definitions.

Section 710. Sale at Less Than Cost; Rebate in Price.

Section 720. Sale at Less Than Cost; With Gift or Concession.

Section 730. Sale to Another Wholesaler.

Section 740. Sales at Price to Meet Competition.

Section 750. Contracts in Violation of Law Are Illegal.

Section 760. Determination of Cost.

Section 770. Determination of Cost of Cigarettes Purchased Outside of Ordinary Channels of Trade.

Section 780. Injunction.

Section 790. Administration of AS 43.50.710

Section 800. Presumptions Applicable to Determination of Cost.

Section 845. Short Title For AS 43.50.710

Section 849. Definitions.

Article 01. CIGARETTE TAX ACT

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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 If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful.

Last modified 9/3/2005