There is a newer version of the Alaska Statutes
2010 Alaska Statutes
Title 43. REVENUE AND TAXATION
Chapter 43.50. TOBACCO TAXES AND SALES
- Sec. 43.50.010. License.
- Sec. 43.50.020. Separate licenses.
- Sec. 43.50.030. License fees.
- Sec. 43.50.035. Wholesaler-distributor license.
- Sec. 43.50.040. Expiration of licenses.
- Sec. 43.50.050. Transfer of licenses.
- Sec. 43.50.060. Refunds.
- Sec. 43.50.070. Suspension or revocation of or refusal to renew a license.
- Sec. 43.50.080. Returns. [Repealed, Sec. 20 ch 109 SLA 2003].
- Sec. 43.50.090. Tax imposed.
- Sec. 43.50.100. Unlicensed possession or sale.
- Sec. 43.50.105. Restrictions on shipping or transporting cigarettes.
- Sec. 43.50.110. Taxpayer's remedies. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.240 ].
- Sec. 43.50.120. Lien. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 ].
- Sec. 43.50.130. Records.
- Sec. 43.50.140. Disposition of proceeds.
- Sec. 43.50.145. Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, Sec. 4 ch 103 SLA 2003].
- Sec. 43.50.150. Administration.
- Sec. 43.50.160. Criminal penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.290 ].
- Sec. 43.50.170. Definitions.
- Sec. 43.50.180. Short title.
- Sec. 43.50.190. Additional tax levy on cigarettes.
- Sec. 43.50.200. Nonparticipating manufacturer equity excise tax.
- Sec. 43.50.300. Excise tax levied.
- Sec. 43.50.310. Exemptions.
- Sec. 43.50.320. Licensing.
- Sec. 43.50.330. Returns.
- Sec. 43.50.335. Tax credits and refunds.
- Sec. 43.50.340. Records.
- Sec. 43.50.350. Disposition of proceeds.
- Sec. 43.50.360. Annual report. [Repealed, Sec. 35 ch 126 SLA 1994].
- Sec. 43.50.370. Regulations.
- Sec. 43.50.390. Definitions.
- Sec. 43.50.400. Sale or distribution of cigarettes; prohibitions.
- Sec. 43.50.410. Imported cigarettes: requirements.
- Sec. 43.50.420. Enforcement.
- Sec. 43.50.430. Applicability.
- Sec. 43.50.450. Definitions.
- Sec. 43.50.460. Tobacco product manufacturer certifications.
- Sec. 43.50.465. Directory of cigarettes approved for sale and importation.
- Sec. 43.50.470. Prohibition against sale or importation of cigarettes not in the directory.
- Sec. 43.50.475. Agent for service of process.
- Sec. 43.50.480. Reporting and disclosure of information; escrow installments.
- Sec. 43.50.485. Penalties and other remedies.
- Sec. 43.50.490. Miscellaneous provisions.
- Sec. 43.50.495. Definitions.
- Sec. 43.50.500. Tax payment by use of stamps.
- Sec. 43.50.510. Stamp design; manner of affixing.
- Sec. 43.50.520. Stamp required before sale, distribution, or consumption.
- Sec. 43.50.530. Sale of stamps.
- Sec. 43.50.540. Purchase of and payment for stamps.
- Sec. 43.50.550. Deferred-payment basis for stamps.
- Sec. 43.50.560. Suspension of deferred-payment basis privilege.
- Sec. 43.50.570. Interest.
- Sec. 43.50.580. Possession of unstamped cigarettes.
- Sec. 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.
- Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws.
- Sec. 43.50.610. Unstamped cigarettes as contraband; seizure.
- Sec. 43.50.620. Forfeiture and destruction of seized cigarettes.
- Sec. 43.50.625. Forfeiture of other property.
- Sec. 43.50.630. Monthly reports; records retention; inspection of records.
- Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree.
- Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree.
- Sec. 43.50.660. Construction of criminal statutes.
- Sec. 43.50.670. Unauthorized transfer of unaffixed stamps.
- Sec. 43.50.700. Definitions.
- Sec. 43.50.710. Sale at less than minimum price; rebate in price.
- Sec. 43.50.720. Sale at less than minimum price; sale with gift or concession.
- Sec. 43.50.730. Sale to another wholesaler. [Repealed, Sec. 8 ch 114 SLA 2010].
- Sec. 43.50.740. Sales at price to meet competition.
- Sec. 43.50.750. Contracts in violation of law are illegal.
- Sec. 43.50.760. , 43.50.770l Determination of cost; determination of cost of cigarettes purchased outside of ordinary channels of trade. [Repealed, Sec. 8 ch 114 SLA 2010].
- Sec. 43.50.780. Injunction.
- Sec. 43.50.790. Administration of AS 43.50.710 - 43.50.849.
- Sec. 43.50.800. Presumptions applicable to determination of cost. [Repealed, Sec. 8 ch 114 SLA 2010].
- Sec. 43.50.810. Minimum prices for cigarette sales.
- Sec. 43.50.845. Short title for AS 43.50.710 - 43.50.849.
- Sec. 43.50.849. Definitions.
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