(a) Except as provided in (g) of this section, a person must be licensed
by the department if the person engages in business as a distributor for
a tobacco product that is subject to the tax.
(b) The department, upon application and payment of a fee of $50, shall
issue a license for one year to a person who applies for a license under
(a) of this section.
(c) The department may refuse to issue a license under this section if
there is reasonable cause to believe the information submitted in the
application is false or misleading and is not made in good faith.
(d) A license issued under this section must include the name and address
of the licensee, the type of business to be conducted, and the year for
which the license is issued.
(e) The department may renew a license issued under this section for a
fee of $50.
(f) The department may suspend, revoke, or refuse to renew a license issued
under this section as provided in AS 43.50.070.
(g) A license required by this section is in addition to any other license
required by law, except that a person who is licensed under AS 43.50.010
- 43.50.180 is exempt from the licensing requirements of this section.
(h) A license issued under this section is not assignable or transferable,
except that in the case of death, bankruptcy, receivership, or incompetency
of the licensee, or if the business of the licensee is transferred to
another by operation of law, the department may extend the license for
a limited time to the executor, administrator, trustee, receiver, or the