Alaska Statutes Title 43, Chapter 43.50, Article 03 - Excise Tax on Certain Tobacco Products

• Sec. 43.50.300 Excise Tax Levied.
  An excise tax is levied on tobacco products in the state at the rate of 75 percent of the wholesale price of the tobacco...
• Sec. 43.50.310 Exemptions.
  (a) A facility operated by one of the uniformed services of the United States is exempt from the tax. In this subsection, "uniformed services"...
• Sec. 43.50.320 Licensing.
  (a) Except as provided in (g) of this section, a person must be licensed by the department if the person engages in business as...
• Sec. 43.50.330 Returns.
  (a) On or before the last day of each calendar month, a licensee shall file a return with the department. The return must state...
• Sec. 43.50.335 Tax Credits and Refunds.
  The department shall adopt procedures for a refund or credit to a licensee of the tax paid for tobacco products that have become unfit...
• Sec. 43.50.340 Records.
  A licensee shall keep a complete and accurate record of all tobacco products of the licensee subject to the tax, including purchase prices, sales...
• Sec. 43.50.350 Disposition of Proceeds.
  The tax collected by the department shall be deposited in the general fund. The annual estimated balance in the account maintained by the commissioner...
• Sec. 43.50.360 Annual Report. [Repealed, Sec. 35 Ch 126 Sla 1994].
  Repealed or Renumbered
• Sec. 43.50.370 Regulations.
  The department shall adopt under the Administrative Procedure Act (AS 44.62) reasonable regulations that it considers necessary to carry out the provisions of AS...
• Sec. 43.50.390 Definitions.
  In AS 43.50.300 - 43.50.390,(1) "distributor" means a person who(A) brings, or causes to be brought, a tobacco product into the state from outside...

Last modified: November 15, 2016