Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.50.010 License.
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(a) A person may not sell, purchase, possess, or acquire cigarettes as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer without a license. (b) The department, upon application and payment of the fee, shall issue a license to each manufacture…
AS 43.50.020 Separate licenses.
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If a person operates more than one place of business, the person must obtain a separate license for each place of business, except that a person operating one or more cigarette vending machines is considered to have only one place of business for the purpose of a license under AS…
AS 43.50.030 License fees.
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(a) For each license issued to a manufacturer, and for each renewal, the fee is $50. (b) For each license issued to a distributor or wholesaler-distributor, and for each renewal, the fee is $50. (c) For each license issued to a vending machine operator, and for each renewal, the …
AS 43.50.035 Wholesaler-distributor license.
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(a) A person outside of this state who sells or distributes cigarettes into this state and is not required to be licensed under AS 43.50.010 may apply for a wholesaler-distributor license. (b) A person outside of this state who sells or distributes cigarettes into this state, who…
AS 43.50.040 Expiration of licenses.
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A license issued under AS 43.50.010 or 43.50.035 expires on June 30 following the date of issue. If a license is revoked, or the business for which the license is issued changes ownership or the licensee changes the place of business from the premises covered by the license, the …
AS 43.50.050 Transfer of licenses.
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A license is not assignable or transferable. However in the case of death, bankruptcy, receivership, or incompetency of the licensee, or if the business of the licensee is transferred to another by operation of law, the department may extend the license for a limited time to the …
AS 43.50.060 Refunds.
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The department may not refund the license fee upon the surrender or revocation of a license. The department may refund a license fee that is paid or collected in error. If a license is lost, destroyed, or defaced, the department may issue a duplicate license upon payment of a fee…
AS 43.50.070 Suspension or revocation of or refusal to renew a license.
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(a) The department may suspend, revoke, or refuse to renew a license issued under this chapter (1) for a negligent violation of AS 11.76.100, 11.76.106, 11.76.107, 11.76.109, or a violation of this chapter or a regulation of the department adopted under this chapter; (2) if a lic…
AS 43.50.080 Returns. [Repealed, § 20 ch 109 SLA 2003.]
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[Repealed or reserved.]
AS 43.50.090 Tax imposed.
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(a) [See contingent amendment note.] There is levied an excise tax of 38 mills on each cigarette imported or acquired in the state. The tax shall be paid through the use of stamps as provided in AS 43.50.500 — 43.50.700. A person who imports or acquires cigarettes in the state up…
AS 43.50.100 Unlicensed possession or sale.
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(a) [Repealed, § 45 ch 113 SLA 1980.] (b) [Repealed, § 3 ch 166 SLA 1976.] (c) [Repealed, § 45 ch 113 SLA 1980.] (d) A person or licensee who is in control or possession of cigarettes contrary to this chapter or who offers to sell or dispose of cigarettes to others for the purpos…
AS 43.50.105 Restrictions on shipping or transporting cigarettes.
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(a) A person who is not licensed under this chapter may not ship or cause to be shipped cigarettes to a person in this state unless the person receiving the cigarettes is (1) licensed under this chapter; (2) an operator of a customs bonded warehouse under 19 U.S.C. 1311 or 19 U.S…
AS 43.50.110 Taxpayer's remedies. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]
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[Repealed or reserved.]
AS 43.50.120 Lien. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]
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[Repealed or reserved.]
AS 43.50.130 Records.
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(a) A licensee shall keep a complete and accurate record of all cigarettes manufactured, purchased, or acquired. The records, except in the case of a manufacturer, must include a written statement containing the name and address of the seller and the purchaser, the date of delive…
AS 43.50.140 Disposition of proceeds.
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The proceeds derived from the payment of taxes, fees, and penalties under AS 43.50.010 — 43.50.180, and the license fees received by the department shall be paid into a state fund entitled “School Fund,” and shall be used exclusively to rehabilitate, construct, and repair the sta…
AS 43.50.145 Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, § 4 ch 103 SLA 2003.]
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[Repealed or reserved.]
AS 43.50.150 Administration and regulatory authority; cooperation with municipalities.
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(a) The department shall (1) administer this chapter; and (2) collect, supervise, and enforce the collection of taxes due under this chapter and penalties as provided in AS 43.05. (b) The department may adopt regulations necessary for the administration of this chapter. (c) The d…
AS 43.50.160 Criminal penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.290.]
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[Repealed or reserved.]
AS 43.50.170 Definitions.
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In AS 43.50.010 — 43.50.180, unless the context otherwise requires, (1) “buyer” means a person who imports or acquires cigarettes for the person's own consumption from any source other than a manufacturer, distributor, direct-buying retailer, retailer, or wholesaler-distributor; …
AS 43.50.180 Short title.
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Article 2. Additional Cigarette Taxes. AS 43.50.010 — 43.50.180 may be cited as the Cigarette Tax Act.
AS 43.50.190 Additional tax levy on cigarettes.
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(a) [See contingent amendment note.] There is levied an excise tax on each cigarette imported or acquired in this state, (1) after December 31, 2004, but before July 1, 2006, 42 mills; (2) after June 30, 2006, but before July 1, 2007, 52 mills; (3) after June 30, 2007, 62 mills. …
AS 43.50.200 Nonparticipating manufacturer equity excise tax.
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Article 3. Excise Tax on Certain Tobacco Products. (a) There is levied an excise tax of 12.5 mills on each cigarette imported or acquired in this state from a nonparticipating manufacturer. (b) The tax levied by this section is in addition to the taxes levied by AS 43.50.010 — 43…
AS 43.50.300 Excise tax levied.
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An excise tax is levied on tobacco products in the state at the rate of 75 percent of the wholesale price of the tobacco products. The tax is levied when a person (1) brings, or causes to be brought, a tobacco product into the state from outside the state for sale; (2) makes, man…
AS 43.50.310 Exemptions.
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(a) A facility operated by one of the uniformed services of the United States is exempt from the tax. In this subsection, “uniformed services” has the meaning given in 5 U.S.C. 2101. (b) The tax does not apply to a tobacco product if the United States Constitution or other federa…
AS 43.50.320 Licensing.
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(a) Except as provided in (g) of this section, a person must be licensed by the department if the person engages in business as a distributor for a tobacco product that is subject to the tax. (b) The department, upon application and payment of a fee of $50, shall issue a license …
AS 43.50.330 Returns.
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(a) On or before the last day of each calendar month, a licensee shall file a return with the department. The return must state the number or amount of tobacco products sold by the licensee during the preceding calendar month, the selling price of the tobacco products, and the am…
AS 43.50.335 Tax credits and refunds.
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The department shall adopt procedures for a refund or credit to a licensee of the tax paid for tobacco products that have become unfit for sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the departmen…
AS 43.50.340 Records.
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A licensee shall keep a complete and accurate record of all tobacco products of the licensee subject to the tax, including purchase prices, sales prices, the names and addresses of the sellers and the purchasers, the dates of delivery, the quantities of tobacco products, and the …
AS 43.50.350 Disposition of proceeds.
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The tax collected by the department shall be deposited in the general fund. The annual estimated balance in the account maintained by the commissioner of administration under AS 37.05.142 may be used by the legislature to make appropriations for health care, health research, heal…
AS 43.50.360 Annual report. [Repealed, § 35 ch 126 SLA 1994.]
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[Repealed or reserved.]
AS 43.50.370 Regulations.
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The department shall adopt under the Administrative Procedure Act (AS 44.62) reasonable regulations that it considers necessary to carry out the provisions of AS 43.50.300 — 43.50.390.
AS 43.50.390 Definitions.
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Article 4. Compliance with Federal Laws Relating to Cigarettes. In AS 43.50.300 — 43.50.390, (1) “distributor” means a person who (A) brings, or causes to be brought, a tobacco product into the state from outside the state for sale; (B) makes, manufactures, or fabricates a tobacc…
AS 43.50.400 Sale or distribution of cigarettes; prohibitions.
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A person may not (1) sell or distribute to consumers in this state, acquire, hold, own, possess, or transport for sale or distribution in this state, or import or cause to be imported into this state for sale or distribution in this state cigarettes (A) the package of which (i) b…
AS 43.50.410 Imported cigarettes: requirements.
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A person that imports into this state for sale or distribution in this state cigarettes manufactured outside of the United States shall file with the department, on or before the last day of each calendar quarter, for the cigarettes that the person imported into this state in the…
AS 43.50.420 Enforcement.
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For the purpose of enforcing AS 43.50.400 — 43.50.450, the commissioner may share information with any local, state, or federal government agency.
AS 43.50.430 Applicability.
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AS 43.50.400 — 43.50.450 do not apply to cigarettes (1) imported into the United States for personal use free of federal tax or duty, or voluntarily abandoned to the United States Secretary of the Treasury at the time of entry; or (2) sold or intended to be sold as duty-free merc…
AS 43.50.450 Definitions.
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Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales. In AS 43.50.400 — 43.50.450, unless the context otherwise requires, (1) “cigarette” has the meaning given in AS 43.50.170; (2) “manufacturer” has the meaning given in AS 43.50.170.
AS 43.50.460 Tobacco product manufacturer certifications.
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(a) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form or in the manner prescribed by the commissioner a certification to t…
AS 43.50.465 Directory of cigarettes approved for sale and importation.
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Not later than July 30 of each year, the commissioner shall develop and make available for public inspection a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of AS 43.50.460 and all brand f…
AS 43.50.470 Prohibition against sale or importation of cigarettes not in the directory.
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(a) A person may not sell, offer, or possess for sale in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory. (b) Under regulations adopted by the department, the department may a…
AS 43.50.475 Agent for service of process.
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(a) A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families listed or retained in the directory, appoint and continually eng…
AS 43.50.480 Reporting and disclosure of information; escrow installments.
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(a) Not later than the end of the month following the month in which cigarettes were imported or sold in the state, each licensee shall submit the information the commissioner requires to facilitate compliance with AS 43.50.460 — 43.50.495, including a list by brand family of the…
AS 43.50.485 Penalties and other remedies.
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(a) In addition to or in place of any other civil or criminal remedy provided by law, upon a determination that a licensee has violated AS 43.50.470(a) or any regulation adopted under that statute, the commissioner may revoke or suspend the license issued under AS 43.50.010, 43.5…
AS 43.50.490 Miscellaneous provisions.
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(a) A determination of the commissioner not to list in, or to remove from, the directory a brand family or tobacco product manufacturer is subject to administrative review under AS 44.62.330 — 44.62.630. (b) A person may not be issued a license or granted a renewal of a license u…
AS 43.50.495 Definitions.
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Article 6. Cigarette Tax Stamps. In AS 43.50.460 — 43.50.495, unless the context otherwise requires, (1) “brand family” means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including men…
AS 43.50.500 Tax payment by use of stamps.
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A licensee shall pay the tax imposed under AS 43.50.090(a), 43.50.190(a), and 43.50.200 through the use of stamps issued under AS 43.50.500 — 43.50.700.
AS 43.50.510 Stamp design; manner of affixing.
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(a) The department shall design and furnish stamps of sizes and denominations as determined by the department. (b) Notwithstanding the packaging requirements of AS 43.70.075(g)(1), a stamp required under AS 43.50.500 — 43.50.700 must be affixed (1) on the smallest package that wi…
AS 43.50.520 Stamp required before sale, distribution, or consumption.
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(a) Except as provided in AS 43.50.580, a licensee or the authorized agent or designee of the licensee shall affix a stamp, in the manner required by AS 43.50.510, to each package of cigarettes immediately upon the opening of the shipping container containing the package and befo…
AS 43.50.530 Sale of stamps.
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(a) The department shall furnish stamps for sale to licensees. (b) The department may enter into agreements with financial institutions to permit the sale of stamps by those institutions. The department shall make a list of financial institutions authorized to sell stamps under t…