Alaska Statutes 2015, Chapter 43.50

Tobacco Taxes and Sales

Chapter 43.50 - Table of Sections

Section

Headnote

ARTICLE 1

CIGARETTE TAX ACT

43.50.010

License.

43.50.020

Separate Licenses.

43.50.030

License fees.

43.50.035

Wholesaler-distributor license.

43.50.040

Expiration of licenses.

43.50.050

Transfer of licenses.

43.50.060

Refunds.

43.50.070

Suspension or revocation of or refusal to renew a license.

43.50.080

Returns. [Repealed, Sec. 20 ch 109 SLA 2003].

43.50.090

Tax imposed.

43.50.100

Unlicensed possession or sale.

43.50.105

Restrictions on shipping or transporting cigarettes.

43.50.110

Taxpayer's remedies. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.240].

43.50.120

Lien. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035].

43.50.130

Records.

43.50.140

Disposition of proceeds.

43.50.145

Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, Sec. 4 ch 103 SLA 2003].

43.50.150

Administration and regulatory authority; cooperation with municipalities.

43.50.160

Criminal penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.290].

43.50.170

Definitions.

43.50.180

Short title.

ARTICLE 02

ADDITIONAL CIGARETTE TAXES

43.50.190

Additional tax levy on cigarettes.

43.50.200

Nonparticipating manufacturer equity excise tax.

ARTICLE 03

EXCISE TAX ON CERTAIN TOBACCO PRODUCTS

43.50.300

Excise tax levied.

43.50.310

Exemptions.

43.50.320

Licensing.

43.50.330

Returns.

43.50.335

Tax credits and refunds.

43.50.340

Records.

43.50.350

Disposition of proceeds.

43.50.360

Annual report. [Repealed, Sec. 35 ch 126 SLA 1994].

43.50.370

Regulations.

43.50.390

Definitions.

ARTICLE 04

COMPLIANCE WITH FEDERAL LAWS RELATING TO CIGARETTES

43.50.400

Sale or distribution of cigarettes; prohibitions.

43.50.410

Imported cigarettes: requirements.

43.50.420

Enforcement.

43.50.430

Applicability.

43.50.450

Definitions.

ARTICLE 05

COMPLIANCE WITH STATUTORY REQUIREMENTS REGARDING CIGARETTE SALES

43.50.460

Tobacco product manufacturer certifications.

43.50.465

Directory of cigarettes approved for sale and importation.

43.50.470

Prohibition against sale or importation of cigarettes not in the directory.

43.50.475

Agent for service of process.

43.50.480

Reporting and disclosure of information; escrow installments.

43.50.485

Penalties and other remedies.

43.50.490

Miscellaneous provisions.

43.50.495

Definitions.

ARTICLE 06

CIGARETTE TAX STAMPS

43.50.500

Tax payment by use of stamps.

43.50.510

Stamp design; manner of affixing.

43.50.520

Stamp required before sale, distribution, or consumption.

43.50.530

Sale of stamps.

43.50.540

Purchase of and payment for stamps.

43.50.550

Deferred-payment basis for stamps.

43.50.560

Suspension of deferred-payment basis privilege.

43.50.570

Interest.

43.50.580

Possession of unstamped cigarettes.

43.50.590

Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.

43.50.600

Stamps prohibited on cigarette packages not complying with federal and state laws.

43.50.610

Unstamped cigarettes as contraband; seizure.

43.50.620

Forfeiture and destruction of seized cigarettes.

43.50.625

Forfeiture of other property.

43.50.630

Monthly reports; records retention; inspection of records.

43.50.640

Misconduct involving unstamped cigarettes or stamps in the first degree.

43.50.650

Misconduct involving unstamped cigarettes or stamps in the second degree.

43.50.660

Construction of criminal statutes.

43.50.670

Unauthorized transfer of unaffixed stamps.

43.50.700

Definitions.

ARTICLE 07

UNFAIR CIGARETTE SALES

43.50.710

Sale at less than minimum price; rebate in price.

43.50.720

Sale at less than minimum price; sale with gift or concession.

43.50.730

Sale to another wholesaler. [Repealed, Sec. 8 ch 114 SLA 2010].

43.50.740

Sales at price to meet competition.

43.50.750

Contracts in violation of law are illegal.

43.50.760

Determination of cost; determination of cost of cigarettes purchased outside of ordinary channels of trade. [Repealed, Sec. 8 ch 114 SLA 2010].

43.50.780

Injunction.

43.50.790

Administration of 43.50.710 - 43.50.849; regulations.

43.50.800

Presumptions applicable to determination of cost. [Repealed, Sec. 8 ch 114 SLA 2010].

43.50.810

Minimum prices for cigarette sales.

43.50.845

Short title for 43.50.710 - 43.50.849.

43.50.849

Definitions.

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