Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.50.540 Purchase of and payment for stamps.
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(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 — 43.50.700. (b) A licensee may authorize an agent or designee to purchase stamps for the licensee at a location where stamps are s…
AS 43.50.550 Deferred-payment basis for stamps.
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(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 under (b) of this section, the department may set the maximum dollar amount of stamps that the licensee is authorized to purchase on a …
AS 43.50.560 Suspension of deferred-payment basis privilege.
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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 of purchases the licensee may make under AS 43.50.550 if (1) the licensee fails to pay for stamps when payment is due; (…
AS 43.50.570 Interest.
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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 pay the cigarette taxes due under this chapter; and (2) shall pay interest at the rate established under AS 43.05.225 from the date on which the amoun…
AS 43.50.580 Possession of unstamped cigarettes.
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(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 licensee may possess unstamped cigarettes in this state if (1) the licensee posts a surety bond in an amount satisfactory to the department to ens…
AS 43.50.590 Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.
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[Repealed or reserved.]
AS 43.50.600 Stamps prohibited on cigarette packages not complying with federal and state laws.
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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 acquired, held, owned, imported, possessed, sold, or distributed in this state under AS 43.50.400; or (2) are not in compliance with other state…
AS 43.50.610 Unstamped cigarettes as contraband; seizure.
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Unstamped cigarettes found in this state are contraband and may be seized by the commissioner or an agent or employee of the commissioner or by any peace officer of the state, unless (1) the cigarettes are (A) in the possession of a licensee or are in transit from outside the sta…
AS 43.50.620 Forfeiture and destruction of seized cigarettes.
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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 the cigarettes forfeited under this section.
AS 43.50.625 Forfeiture of other property.
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(a) Upon a showing of probable cause that a person has committed the crime of misconduct involving unstamped cigarettes or stamps in the first degree under AS 43.50.640, the following are subject to forfeiture: (1) material and equipment used in the manufacture, sale, offering fo…
AS 43.50.630 Monthly reports; records retention; inspection of records.
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(a) On or before the last day of each calendar month, a licensee shall file the following information for each place of business with the department, on a form or in a format prescribed by the department: (1) the quantity and brands of cigarettes manufactured, imported, acquired,…
AS 43.50.640 Misconduct involving unstamped cigarettes or stamps in the first degree.
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(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 the cigarettes are unstamped (A) sells or distributes 5,000 or more unstamped cigarettes in a single transaction; (B) owns or p…
AS 43.50.650 Misconduct involving unstamped cigarettes or stamps in the second degree.
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(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 the cigarettes are unstamped (A) sells or distributes at least one but fewer than 5,000 unstamped cigarettes in a single trans…
AS 43.50.660 Construction of criminal statutes.
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(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 43.50.650, display of cigarettes by a person, or possession other than in the original and unopened shipping container of cigarettes by…
AS 43.50.670 Unauthorized transfer of unaffixed stamps.
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(a) A licensee may not sell, exchange, or otherwise transfer stamps not affixed to a package of cigarettes in accordance with this chapter to another person without the prior written approval of the department. (b) After notice and opportunity for a hearing, the department may as…
AS 43.50.700 Definitions.
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Article 7. Unfair Cigarette Sales. 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 or indirectly, at least a 50 percent ownership interest; (2) “carton” means a box…
AS 43.50.710 Sale at less than minimum price; rebate in price.
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(a) A wholesaler or retailer may not, with intent to injure competitors or destroy or substantially lessen competition, (1) advertise, offer to sell, or sell, at retail or wholesale, cigarettes at less than the minimum price determined by the department under (A) AS 43.50.810(a) …
AS 43.50.720 Sale at less than minimum price; sale with gift or concession.
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In all advertisements, offers for sale, or sales involving two or more items when at least one of the items is cigarettes at a combined price, and in all advertisements, offers for sale, or sales involving the giving of any gift, concession, or coupon of any kind in conjunction w…
AS 43.50.730 Sale to another wholesaler. [Repealed, § 8 ch 114 SLA 2010.]
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[Repealed or reserved.]
AS 43.50.740 Manufacturer price list.
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(a) [Repealed, § 8 ch 114 SLA 2010.] (b) [Repealed, § 43 ch 1 FSSLA 2004.] (c) A manufacturer whose product is sold in the state directly or through an intermediary shall provide the department with a current price list for all brands of cigarettes of the manufacturer and shall n…
AS 43.50.750 Contracts in violation of law are illegal.
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A contract, express or implied, made by a person in violation of the provisions of AS 43.50.710 — 43.50.849 is illegal and void.
AS 43.50.760 Secs. 43.50.760 , 43.50.770. Determination of cost; determination of cost of cigarettes purchased outside of ordinary channels of trade. [Repealed, § 8 ch 114 SLA 2010.]
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[Repealed or reserved.]
AS 43.50.780 Injunction.
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(a) The department or a person injured by a violation or who would suffer from any threatened violation of AS 43.50.710 — 43.50.849 may maintain an action to prevent, restrain, or enjoin the violation or threatened violation. If, in the action, a violation or threatened violation…
AS 43.50.790 Administration of AS 43.50.710 — 43.50.849; regulations.
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(a) The department (1) shall administer AS 43.50.710 — 43.50.849; (2) may adopt regulations relating to the administration and enforcement of AS 43.50.710 — 43.50.849; (3) shall determine the applicable minimum price for cigarettes sold by a wholesaler or retailer as provided in …
AS 43.50.800 Presumptions applicable to determination of cost. [Repealed, § 8 ch 114 SLA 2010.]
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[Repealed or reserved.]
AS 43.50.810 Minimum prices for cigarette sales.
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(a) For the purposes of AS 43.50.710 — 43.50.849, the department shall determine the minimum price for which a wholesaler may advertise, offer to sell, or sell cigarettes at wholesale by applying the following formula: Wholesale Minimum Price = 1.02(M — D + T), where M = the manu…
AS 43.50.845 Short title for AS 43.50.710 — 43.50.849.
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AS 43.50.710 — 43.50.849 may be known as the Unfair Cigarette Sales Tax Act.
AS 43.50.849 Definitions.
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In AS 43.50.710 — 43.50.849, (1) “cigarette” has the meaning given in AS 43.50.170; (2) “department” means the Department of Revenue; (3) “person” has the meaning given in AS 43.50.170; (4) “retailer” has the meaning given in AS 43.50.170 and includes a person licensed or require…