Alaska Statutes Title 45, Chapter 45.53 - Cigarette Sales

• Sec. 45.53.010 Tobacco Product Master Settlement Agreement Recognized.
  The Master Settlement Agreement entered into by certain United States tobacco product manufacturers and the state, and related documents, for settlement of claims raised...
• Sec. 45.53.020 Requirements.
  (a) Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries,...
• Sec. 45.53.030 Regulations.
  The commissioner of revenue shall adopt regulations under AS 44.62 (Administrative Procedure Act) necessary to ascertain the amount of excise tax paid on the...
• Sec. 45.53.040 Certification of Compliance; Civil Actions.
  (a) A tobacco product manufacturer that elects to comply with AS 45.53.020 by placing money into escrow under that section shall annually, at the...
• Sec. 45.53.100 Definitions.
  In this chapter,(1) "adjusted for inflation" means increased in accordance with the formula for inflation adjustment set out in Exhibit C to the Master...

Last modified: November 15, 2016