Alaska Statutes Title 43, Chapter 43.50, Article 01 - Cigarette Tax Act

• Sec. 43.50.010 License.
  (a) A person may not sell, purchase, possess, or acquire cigarettes as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer without a...
• Sec. 43.50.020 Separate Licenses.
  If a person operates more than one place of business, the person must obtain a separate license for each place of business, except that...
• Sec. 43.50.030 License Fees.
  (a) For each license issued to a manufacturer, and for each renewal, the fee is $50.(b) For each license issued to a distributor or...
• Sec. 43.50.035 Wholesaler-Distributor License.
  (a) A person outside of this state who sells or distributes cigarettes into this state and is not required to be licensed under AS...
• Sec. 43.50.040 Expiration of Licenses.
  A license issued under AS 43.50.010 or 43.50.035 expires on June 30 following the date of issue. If a license is revoked, or the...
• Sec. 43.50.050 Transfer of Licenses.
  A license is not assignable or transferable. However in the case of death, bankruptcy, receivership, or incompetency of the licensee, or if the business...
• Sec. 43.50.060 Refunds.
  The department may not refund the license fee upon the surrender or revocation of a license. The department may refund a license fee that...
• Sec. 43.50.070 Suspension or Revocation of or Refusal to Renew a License.
  (a) The department may suspend, revoke, or refuse to renew a license issued under this chapter (1) for a negligent violation of AS 11.76.100,...
• Sec. 43.50.080 Returns. [Repealed, Sec. 20 Ch 109 Sla 2003].
  Repealed or Renumbered
• Sec. 43.50.090 Tax Imposed.
  (a) There is levied an excise tax of 38 mills on each cigarette imported or acquired in the state. The tax shall be paid...
• Sec. 43.50.100 Unlicensed Possession or Sale.
  (a) [Repealed, Sec. 45 ch 113 SLA 1980].(b) [Repealed, Sec. 3 ch 166 SLA 1976].(c) [Repealed, Sec. 45 ch 113 SLA 1980].(d) A person...
• Sec. 43.50.105 Restrictions on Shipping or Transporting Cigarettes.
  (a) A person who is not licensed under this chapter may not ship or cause to be shipped cigarettes to a person in this...
• Sec. 43.50.110 Taxpayer's Remedies. [Repealed, Sec. 3 Ch 166 Sla 1976. for Current Law, See As 43.05.240 ].
  
  Repealed or Renumbered
• Sec. 43.50.120 Lien. [Repealed, Sec. 4 Ch 94 Sla 1976. for Current Law, See As 43.10.035 ].
  
  Repealed or Renumbered
• Sec. 43.50.130 Records.
  (a) A licensee shall keep a complete and accurate record of all cigarettes manufactured, purchased, or acquired. The records, except in the case of...
• Sec. 43.50.140 Disposition of Proceeds.
  The proceeds derived from the payment of taxes, fees, and penalties under AS 43.50.010 - 43.50.180, and the license fees received by the department...
• Sec. 43.50.145 Notification of Noncompliance; Confiscation of Noncomplying Cigarettes. [Repealed, Sec. 4 Ch 103 Sla 2003].
  Repealed or Renumbered
• Sec. 43.50.150 Administration and Regulatory Authority; Cooperation With Municipalities.
  (a) The department shall(1) administer this chapter; and(2) collect, supervise, and enforce the collection of taxes due under this chapter and penalties as provided...
• Sec. 43.50.160 Criminal Penalties. [Repealed, Sec. 46 Ch 113 Sla 1980. for Current Law, See As 43.05.290 ].
  
  Repealed or Renumbered
• Sec. 43.50.170 Definitions.
  In AS 43.50.010 - 43.50.180, unless the context otherwise requires,(1) "buyer" means a person who imports or acquires cigarettes for the person's own consumption...
• Sec. 43.50.180 Short Title.
  AS 43.50.010 - 43.50.180 may be cited as the Cigarette Tax Act.

Last modified: November 15, 2016