AS 43.50.610

Unstamped cigarettes as contraband; seizure.

Unstamped cigarettes found in this state are contraband and may be seized by the commissioner or an agent or employee of the commissioner or by any peace officer of the state, unless
(1) the cigarettes are
(A) in the possession of a licensee or are in transit from outside the state and are consigned to a licensee;  and
(B) in the original and unopened shipping container;  or
(2) possession of the unstamped cigarettes is not a violation of this chapter.