Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
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 [Repealed, § 4 ch 103 SLA 2003.]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[Repealed or reserved.]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 [Repealed, § 46 ch 113 SLA 1980.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[Repealed or reserved.]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…
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…