Administration and regulatory authority; cooperation with municipalities.
(a) The department shall
(1) administer this chapter; and
(2) collect, supervise, and enforce the collection of taxes due under
this chapter and penalties as provided in AS 43.05.
(b) The department may adopt regulations necessary for the administration
of this chapter.
(c) The department may enter into an agreement with a municipality that
imposes a tax on cigarettes or other tobacco products for the purpose
of jointly auditing a person liable for a tax under AS 43.50.010 - 43.50.390
and the municipal tax on cigarettes or other tobacco products.
(d) The department may enter into an agreement with a municipality that
collects a tax on cigarettes through the use of a stamp similar to that
used by the department under AS 43.50.500 to distribute and collect money
for the stamps issued by the municipality on behalf of the municipality
in conjunction with the distribution and sale of stamps under AS 43.50.500
- 43.50.700. An agreement under this subsection must provide for the municipality
to reimburse the department for the cost of distributing the municipality's
stamps and collecting the money for those stamps.
(e) Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department
may furnish the proper officer or representative of a municipality the
tax returns or reports filed with the department under this chapter if
the municipality grants substantially similar privileges to the department,
provides adequate safeguards for the confidentiality of the returns and
reports, and uses the returns and reports only for tax purposes.