(a) A person outside of this state who sells or distributes cigarettes
into this state and is not required to be licensed under AS 43.50.010
may apply for a wholesaler-distributor license.
(b) A person outside of this state who sells or distributes cigarettes into this state, who is not required to be licensed under AS 43.50.010 , and who wishes to purchase stamps under this chapter is required to be licensed as a wholesaler-distributor.
(c) The department shall adopt reasonable regulations necessary for the collection of cigarette taxes on cigarette sales or distributions made by a wholesaler-distributor licensee into this state and standards for
(1) application and issuance of the license; and
(2) refusal to issue the license.