Chapter

Tobacco Taxes and Sales

AS 43.50.010— License
AS 43.50.020— Separate licenses
AS 43.50.030— License fees
AS 43.50.035— Wholesaler-distributor license
AS 43.50.040— Expiration of licenses
AS 43.50.050— Transfer of licenses
AS 43.50.060— Refunds
AS 43.50.070— Suspension or revocation of or refusal to renew a license
AS 43.50.080— Returns. [Repealed, § 20 ch 109 SLA 2003.]
AS 43.50.090— Tax imposed
AS 43.50.100— Unlicensed possession or sale
AS 43.50.105— Restrictions on shipping or transporting cigarettes
AS 43.50.110— Taxpayer's remedies. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
AS 43.50.120— Lien. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]
AS 43.50.130— Records
AS 43.50.140— Disposition of proceeds
AS 43.50.145— Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, § 4 ch 103 SLA 2003.]
AS 43.50.150— Administration and regulatory authority; cooperation with municipalities
AS 43.50.160— Criminal penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.290.]
AS 43.50.170— Definitions
AS 43.50.180— Short title
AS 43.50.190— Additional tax levy on cigarettes
AS 43.50.200— Nonparticipating manufacturer equity excise tax
AS 43.50.300— Excise tax levied
AS 43.50.310— Exemptions
AS 43.50.320— Licensing
AS 43.50.330— Returns
AS 43.50.335— Tax credits and refunds
AS 43.50.340— Records
AS 43.50.350— Disposition of proceeds
AS 43.50.360— Annual report. [Repealed, § 35 ch 126 SLA 1994.]
AS 43.50.370— Regulations
AS 43.50.390— Definitions
AS 43.50.400— Sale or distribution of cigarettes; prohibitions
AS 43.50.410— Imported cigarettes: requirements
AS 43.50.420— Enforcement
AS 43.50.430— Applicability
AS 43.50.450— Definitions
AS 43.50.460— Tobacco product manufacturer certifications
AS 43.50.465— Directory of cigarettes approved for sale and importation
AS 43.50.470— Prohibition against sale or importation of cigarettes not in the directory
AS 43.50.475— Agent for service of process
AS 43.50.480— Reporting and disclosure of information; escrow installments
AS 43.50.485— Penalties and other remedies
AS 43.50.490— Miscellaneous provisions
AS 43.50.495— Definitions
AS 43.50.500— Tax payment by use of stamps
AS 43.50.510— Stamp design; manner of affixing
AS 43.50.520— Stamp required before sale, distribution, or consumption
AS 43.50.530— Sale of stamps
AS 43.50.540— Purchase of and payment for stamps
AS 43.50.550— Deferred-payment basis for stamps
AS 43.50.560— Suspension of deferred-payment basis privilege
AS 43.50.570— Interest
AS 43.50.580— Possession of unstamped cigarettes
AS 43.50.590— Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages
AS 43.50.600— Stamps prohibited on cigarette packages not complying with federal and state laws
AS 43.50.610— Unstamped cigarettes as contraband; seizure
AS 43.50.620— Forfeiture and destruction of seized cigarettes
AS 43.50.625— Forfeiture of other property
AS 43.50.630— Monthly reports; records retention; inspection of records
AS 43.50.640— Misconduct involving unstamped cigarettes or stamps in the first degree
AS 43.50.650— Misconduct involving unstamped cigarettes or stamps in the second degree
AS 43.50.660— Construction of criminal statutes
AS 43.50.670— Unauthorized transfer of unaffixed stamps
AS 43.50.700— Definitions
AS 43.50.710— Sale at less than minimum price; rebate in price
AS 43.50.720— Sale at less than minimum price; sale with gift or concession
AS 43.50.730— Sale to another wholesaler. [Repealed, § 8 ch 114 SLA 2010.]
AS 43.50.740— Manufacturer price list
AS 43.50.750— Contracts in violation of law are illegal
AS 43.50.780— Injunction
AS 43.50.790— Administration of AS 43.50.710 — 43.50.849; regulations
AS 43.50.800— Presumptions applicable to determination of cost. [Repealed, § 8 ch 114 SLA 2010.]
AS 43.50.810— Minimum prices for cigarette sales
AS 43.50.845— Short title for AS 43.50.710 — 43.50.849
AS 43.50.849— Definitions