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ALASKA STATUTES 2015, CHAPTER 43.50

Tobacco Taxes and Sales

Chapter 43.50 - Table of Sections

SectionHeadnote
ARTICLE 1CIGARETTE TAX ACT
43.50.010License.
43.50.020Separate Licenses.
43.50.030License fees.
43.50.035Wholesaler-distributor license.
43.50.040Expiration of licenses.
43.50.050Transfer of licenses.
43.50.060Refunds.
43.50.070Suspension or revocation of or refusal to renew a license.
43.50.080Returns. [Repealed, Sec. 20 ch 109 SLA 2003].
43.50.090Tax imposed.
43.50.100Unlicensed possession or sale.
43.50.105Restrictions on shipping or transporting cigarettes.
43.50.110Taxpayer's remedies. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.240].
43.50.120Lien. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035].
43.50.130Records.
43.50.140Disposition of proceeds.
43.50.145Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, Sec. 4 ch 103 SLA 2003].
43.50.150Administration and regulatory authority; cooperation with municipalities.
43.50.160Criminal penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.290].
43.50.170Definitions.
43.50.180Short title.
ARTICLE 02ADDITIONAL CIGARETTE TAXES
43.50.190Additional tax levy on cigarettes.
43.50.200Nonparticipating manufacturer equity excise tax.
ARTICLE 03EXCISE TAX ON CERTAIN TOBACCO PRODUCTS
43.50.300Excise tax levied.
43.50.310Exemptions.
43.50.320Licensing.
43.50.330Returns.
43.50.335Tax credits and refunds.
43.50.340Records.
43.50.350Disposition of proceeds.
43.50.360Annual report. [Repealed, Sec. 35 ch 126 SLA 1994].
43.50.370Regulations.
ARTICLE 04COMPLIANCE WITH FEDERAL LAWS RELATING TO CIGARETTES
43.50.400Sale or distribution of cigarettes; prohibitions.
43.50.410Imported cigarettes: requirements.
43.50.420Enforcement.
43.50.430Applicability..
43.50.450Definitions.
 
SectionHeadnote
ARTICLE 05COMPLIANCE WITH STATUTORY REQUIREMENTS REGARDING CIGARETTE SALES
43.50.460Tobacco product manufacturer certifications.
43.50.465Directory of cigarettes approved for sale and importation.
43.50.470Prohibition against sale or importation of cigarettes not in the directory.
43.50.475Agent for service of process.
43.50.480Reporting and disclosure of information; escrow installments.
43.50.485Penalties and other remedies.
43.50.490Miscellaneous provisions.
43.50.495Definitions.
ARTICLE 06CIGARETTE TAX STAMPS
43.50.500Tax payment by use of stamps.
43.50.510Stamp design; manner of affixing.
43.50.520Stamp required before sale, distribution, or consumption.
43.50.530Sale of stamps.
43.50.540Purchase of and payment for stamps.
43.50.550Deferred-payment basis for stamps.
43.50.560Suspension of deferred-payment basis privilege.
43.50.570Interest.
43.50.580Possession of unstamped cigarettes.
43.50.590Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.
43.50.600Stamps prohibited on cigarette packages not complying with federal and state laws.
43.50.610Unstamped cigarettes as contraband; seizure.
43.50.620Forfeiture and destruction of seized cigarettes.
43.50.625Forfeiture of other property.
43.50.630Monthly reports; records retention; inspection of records.
43.50.640Misconduct involving unstamped cigarettes or stamps in the first degree.
43.50.650Misconduct involving unstamped cigarettes or stamps in the second degree.
43.50.660Construction of criminal statutes.
43.50.670Unauthorized transfer of unaffixed stamps.
43.50.700Definitions.
ARTICLE 07UNFAIR CIGARETTE SALES
43.50.710Sale at less than minimum price; rebate in price.
43.50.720Sale at less than minimum price; sale with gift or concession.
43.50.730Sale to another wholesaler. [Repealed, Sec. 8 ch 114 SLA 2010].
43.50.740Sales at price to meet competition.
43.50.750Contracts in violation of law are illegal.
43.50.760Determination of cost; determination of cost of cigarettes purchased outside of ordinary channels of trade. [Repealed, Sec. 8 ch 114 SLA 2010].
43.50.780Injunction.
43.50.790Administration of 43.50.710 - 43.50.849; regulations.
43.50.800Presumptions applicable to determination of cost. [Repealed, Sec. 8 ch 114 SLA 2010].
43.50.810Minimum prices for cigarette sales.
43.50.845Short title for 43.50.710 - 43.50.849.
43.50.849Definitions.

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