Title 43, Revenue and Taxation

(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…

(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…

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 or container originating from the …

(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) …

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…

(a) [Repealed, § 8 ch 114 SLA 2010.] (b) [Repealed, § 43 ch 1 FSSLA 2004.]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…

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.

(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…

(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 …

(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 43.50.710 — 43.50.849 may be known as the Unfair Cigarette Sales Tax Act.

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…