Alaska Statutes Title 43, Chapter 43.50, Article 06 - Cigarette Tax Stamps

• Sec. 43.50.500 Tax Payment by Use of Stamps.
  A licensee shall pay the tax imposed under AS 43.50.090 (a), 43.50.190(a), and 43.50.200 through the use of stamps issued under AS 43.50.500 -
• Sec. 43.50.510 Stamp Design; Manner of Affixing.
  (a) The department shall design and furnish stamps of sizes and denominations as determined by the department.(b) Notwithstanding the packaging requirements of AS 43.70.075(g)(1),...
• Sec. 43.50.520 Stamp Required Before Sale, Distribution, or Consumption.
  (a) Except as provided in AS 43.50.580 , a licensee or the authorized agent or designee of the licensee shall affix a stamp, in...
• Sec. 43.50.530 Sale of Stamps.
  (a) The department shall furnish stamps for sale to licensees.(b) The department may enter into agreements with financial institutions to permit the sale of...
• Sec. 43.50.540 Purchase of and Payment for Stamps.
  (a) A licensee shall apply to the department or a financial institution authorized under AS 43.50.530 (b) to purchase stamps required by AS 43.50.500...
• Sec. 43.50.550 Deferred-Payment Basis for Stamps.
  (a) A licensee may apply to the department to purchase stamps on a deferred-payment basis. Upon receipt of the application and the bond required...
• Sec. 43.50.560 Suspension of Deferred-Payment Basis Privilege.
  The department may suspend, without prior notice, a licensee's privilege to purchase stamps on a deferred-payment basis or may reduce the monthly dollar amount...
• Sec. 43.50.570 Interest.
  A licensee who fails to pay an amount due for the purchase of stamps within the time required(1) is considered to have failed to...
• Sec. 43.50.580 Possession of Unstamped Cigarettes.
  (a) Except as provided in (b) of this section and in AS 43.50.610, a person may not possess unstamped cigarettes in this state.(b) A...
• Sec. 43.50.590 Refunds or Credits for Unused Stamps and for Unsalable, Destroyed, or Certain Returned Cigarette Packages.
  (a) The department shall adopt procedures for a refund or credit to a licensee in the amount of the denominated value, less the discount...
• Sec. 43.50.600 Stamps Prohibited on Cigarette Packages Not Complying With Federal and State Laws.
  A licensee or the licensee's authorized agent or designee may not affix a stamp to a cigarette package if the cigarettes(1) may not be...
• Sec. 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...
• Sec. 43.50.620 Forfeiture and Destruction of Seized Cigarettes.
  Cigarettes seized under AS 43.50.500 - 43.50.700 are forfeited to the state. After notice and an opportunity for a hearing, the commissioner shall destroy...
• Sec. 43.50.625 Forfeiture of Other Property.
  (a) Upon a showing of probable cause that a person has committed the crime of misconduct involving unstamped cigarettes or stamps in the first...
• Sec. 43.50.630 Monthly Reports; Records Retention; Inspection of Records.
  (a) On or before the last day of each calendar month, a licensee shall file the following information for each place of business with...
• Sec. 43.50.640 Misconduct Involving Unstamped Cigarettes or Stamps in the First Degree.
  (a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the first degree if the person(1) with reckless disregard that...
• Sec. 43.50.650 Misconduct Involving Unstamped Cigarettes or Stamps in the Second Degree.
  (a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the second degree if the person(1) with reckless disregard that...
• Sec. 43.50.660 Construction of Criminal Statutes.
  (a) The provisions of AS 11.16, AS 11.81.600 , 11.81.610, and 11.81.900 apply to AS 43.50.640 and 43.50.650.(b) For purposes of AS 43.50.640 and...
• Sec. 43.50.670 Unauthorized Transfer of Unaffixed Stamps.
  (a) A licensee may not sell, exchange, or otherwise transfer stamps not affixed to a package of cigarettes in accordance with this chapter to...
• Sec. 43.50.700 Definitions.
  In AS 43.50.500 - 43.50.700, unless the context otherwise requires,(1) "affiliated licensees" means two or more licensees in which the same person holds, directly...

Last modified: November 15, 2016