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 [Repealed, Sec. 20 ch 109 SLA 2003].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 [Repealed, Sec. 3 ch 166 SLA 1976.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 [Repealed, Sec. 4 ch 94 SLA 1976.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 [Repealed, Sec. 4 ch 103 SLA 2003].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 [Repealed, Sec. 46 ch 113 SLA 1980.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 [Repealed, Sec. 35 ch 126 SLA 1994].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.
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.


Section	Headnote
*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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Chapter 43.50 - Table of Sections