Chapter 43.50. - TOBACCO TAXES AND SALES
- Article 01 - CIGARETTE TAX ACT
- Sec. 43.50.010. - License.
- Sec. 43.50.020. - Separate licenses.
- Sec. 43.50.030. - License fees.
- Sec. 43.50.035. - Wholesaler-distributor license.
- Sec. 43.50.040. - Expiration of licenses.
- Sec. 43.50.050. - Transfer of licenses.
- Sec. 43.50.060. - Refunds.
- Sec. 43.50.070. - Suspension or revocation of or refusal to renew a license.
- Sec. 43.50.080. - Returns. [Repealed, Sec. 20 ch 109 SLA 2003].
- Sec. 43.50.090. - Tax imposed.
- Sec. 43.50.100. - Unlicensed possession or sale.
- Sec. 43.50.105. - Restrictions on shipping or transporting cigarettes.
- Sec. 43.50.110. - Taxpayer's remedies. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.240 ].
- Sec. 43.50.120. - Lien. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035 ].
- Sec. 43.50.130. - Records.
- Sec. 43.50.140. - Disposition of proceeds.
- Sec. 43.50.145. - Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, Sec. 4 ch 103 SLA 2003].
- Sec. 43.50.150. - Administration.
- Sec. 43.50.160. - Criminal penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.290 ].
- Sec. 43.50.170. - Definitions.
- Sec. 43.50.180. - Short title.
- Article 02 - ADDITIONAL CIGARETTE TAXES
- Article 03 - EXCISE TAX ON CERTAIN TOBACCO PRODUCTS
- Sec. 43.50.300. - Excise tax levied.
- Sec. 43.50.310. - Exemptions.
- Sec. 43.50.320. - Licensing.
- Sec. 43.50.330. - Returns.
- Sec. 43.50.335. - Tax credits and refunds.
- Sec. 43.50.340. - Records.
- Sec. 43.50.350. - Disposition of proceeds.
- Sec. 43.50.360. - Annual report. [Repealed, Sec. 35 ch 126 SLA 1994].
- Sec. 43.50.370. - Regulations.
- Sec. 43.50.390. - Definitions.
- Article 04 - COMPLIANCE WITH FEDERAL LAWS RELATING TO CIGARETTES
- Article 05 - COMPLIANCE WITH STATUTORY REQUIREMENTS REGARDING CIGARETTE SALES
- Sec. 43.50.460. - Tobacco product manufacturer certifications.
- Sec. 43.50.465. - Directory of cigarettes approved for sale and importation.
- Sec. 43.50.470. - Prohibition against sale or importation of cigarettes not in the directory.
- Sec. 43.50.475. - Agent for service of process.
- Sec. 43.50.480. - Reporting and disclosure of information; escrow installments.
- Sec. 43.50.485. - Penalties and other remedies.
- Sec. 43.50.490. - Miscellaneous provisions.
- Sec. 43.50.495. - Definitions.
- Article 06 - CIGARETTE TAX STAMPS
- Sec. 43.50.500. - Tax payment by use of stamps.
- Sec. 43.50.510. - Stamp design; manner of affixing.
- Sec. 43.50.520. - Stamp required before sale, distribution, or consumption.
- Sec. 43.50.530. - Sale of stamps.
- Sec. 43.50.540. - Purchase of and payment for stamps.
- Sec. 43.50.550. - Deferred-payment basis for stamps.
- Sec. 43.50.560. - Suspension of deferred-payment basis privilege.
- Sec. 43.50.570. - Interest.
- Sec. 43.50.580. - Possession of unstamped cigarettes.
- Sec. 43.50.590. - Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.
- Sec. 43.50.600. - Stamps prohibited on cigarette packages not complying with federal and state laws.
- Sec. 43.50.610. - Unstamped cigarettes as contraband; seizure.
- Sec. 43.50.620. - Forfeiture and destruction of seized cigarettes.
- Sec. 43.50.625. - Forfeiture of other property.
- Sec. 43.50.630. - Monthly reports; records retention; inspection of records.
- Sec. 43.50.640. - Misconduct involving unstamped cigarettes or stamps in the first degree.
- Sec. 43.50.650. - Misconduct involving unstamped cigarettes or stamps in the second degree.
- Sec. 43.50.660. - Construction of criminal statutes.
- Sec. 43.50.670. - Unauthorized transfer of unaffixed stamps.
- Sec. 43.50.700. - Definitions.
- Article 07 - UNFAIR CIGARETTE SALES
- Sec. 43.50.710. - Sale at less than cost; rebate in price.
- Sec. 43.50.720. - Sale at less than cost; with gift or concession.
- Sec. 43.50.730. - Sale to another wholesaler.
- Sec. 43.50.740. - Sales at price to meet competition.
- Sec. 43.50.750. - Contracts in violation of law are illegal.
- Sec. 43.50.760. - Determination of cost.
- Sec. 43.50.770. - Determination of cost of cigarettes purchased outside of ordinary channels of trade.
- Sec. 43.50.780. - Injunction.
- Sec. 43.50.790. - Administration of AS 43.50.710 - 43.50.849.
- Sec. 43.50.800. - Presumptions applicable to determination of cost.
- Sec. 43.50.845. - Short title for AS 43.50.710 - 43.50.849.
- Sec. 43.50.849. - Definitions.