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2025 Alaska Statutes
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Article 1. Cigarette Tax Act.
- 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 [Repealed, § 20 ch 109 SLA 2003.]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 [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
- Sec. 43.50.120. Lien. [Repealed, § 4 ch 94 SLA 1976.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 [Repealed, § 4 ch 103 SLA 2003.]
- Sec. 43.50.150. Administration and regulatory authority; cooperation with municipalities
- Sec. 43.50.160. Criminal penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.290.]
- Sec. 43.50.170. Definitions
- Sec. 43.50.180. Short title
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