(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.
Section: Previous 43.50.010 43.50.020 43.50.030 43.50.035 43.50.040 43.50.050 43.50.060 43.50.070 43.50.080 43.50.090 43.50.100 43.50.105 43.50.110 43.50.120 43.50.130 NextLast modified: November 15, 2016