Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
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 [Repealed, § 8 ch 114 SLA 2010.]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[Repealed or reserved.]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(a) [Repealed, § 8 ch 114 SLA 2010.] (b) [Repealed, § 43 ch 1 FSSLA 2004.]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…
AS 43.52.010 Levy of passenger vehicle rental tax.
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There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days.
AS 43.52.020 Rate of passenger vehicle rental tax.
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The rate of the tax levied in AS 43.52.010 is 10 percent of the total fees and costs charged for the lease or rental of the passenger vehicle.
AS 43.52.030 Levy of recreational vehicle rental tax.
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There is imposed an excise tax on the charge for the lease or rental of a recreational vehicle in this state if the lease or rental of the recreational vehicle does not exceed a period of 90 consecutive days.
AS 43.52.040 Rate of recreational vehicle rental tax.
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The rate of the tax levied in AS 43.52.030 is three percent of the total fees and costs charged for the lease or rental of the recreational vehicle.
AS 43.52.050 Liability for payment of vehicle rental taxes.
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(a) The taxes imposed by AS 43.52.010 — 43.52.099 shall be collected and paid to the department (1) by the person who provides the leased or rented vehicle; and (2) in the manner and at the times required by the department by regulation. (b) The tax shall be stated as a separate …
AS 43.52.060 Applicability of the tax.
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The provisions of AS 43.52.010 — 43.52.099 apply to a passenger or recreational vehicle whether or not the vehicle is registered and licensed in this state.
AS 43.52.070 Relationship to municipal levies.
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The taxes imposed by AS 43.52.010 — 43.52.099 are in addition to taxes that may be imposed on vehicle rentals by a municipality under AS 29.45.
AS 43.52.080 Administration of tax and sharing of information with municipalities.
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(a) The department shall administer the taxes imposed by this chapter and may adopt necessary regulations. (b) The proceeds of the vehicle rental taxes imposed by AS 43.52.010 — 43.52.099 shall be deposited into a special vehicle rental tax account in the general fund. (c) The le…
AS 43.52.090 Exemption.
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The tax imposed in AS 43.52.010 — 43.52.099 does not apply to leases or rentals for official use to federal, state, or local government agencies or employees.
AS 43.52.099 Definitions.
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Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. In AS 43.52.010 — 43.52.099, (1) “fees and costs” means all charges incurred by the renter before the tax imposed under AS 43.52.010 — 43.52.099 except (A) fees from the sale of automobile liability insurance, l…
AS 43.52.200 Levy of excise tax on overnight accommodations on commercial passenger vessels.
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There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine water with the intent to allow passengers to embark or disembark.
AS 43.52.210 Rate of tax.
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The tax imposed by AS 43.52.200 — 43.52.295 is levied at a rate of $34.50 for a passenger for each voyage.
AS 43.52.220 Liability for payment of tax.
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A passenger subject to the excise tax imposed by AS 43.52.200 — 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the …
AS 43.52.230 Disposition of receipts.
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(a) The proceeds from the tax imposed under AS 43.52.200 — 43.52.295 shall be deposited in a special “commercial vessel passenger tax account” in the general fund. The legislature may appropriate money from this account for the purposes described in (b) and (d) of this section. (…
AS 43.52.240 Administration.
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The department shall (1) collect and enforce the collection of taxes due under AS 43.52.200 — 43.52.295 and penalties as provided in AS 43.05; (2) adopt regulations necessary for the administration of AS 43.52.200 — 43.52.295; and (3) subject to annual appropriation, distribute t…
AS 43.52.250 Local levies. [Repealed, § 12 ch 101 SLA 2010.]
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[Repealed or reserved.]
AS 43.52.255 Tax reduction for local levies.
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The tax imposed on a passenger by AS 43.52.200 — 43.52.295 shall be reduced by the total amount of a tax on the passenger traveling on a commercial passenger vessel that is imposed and collected by a home rule or general law municipality under a law enacted before December 17, 20…
AS 43.52.260 Periodic report.
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The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a report that (1) addresses the projected needs of communities to safely and efficiently host passengers that pay taxes un…
AS 43.52.295 Definitions.
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In AS 43.52.200 — 43.52.295, (1) “commercial passenger vessel” means a boat or vessel that is used in the common carriage of passengers in commerce; “commercial passenger vessel” does not include (A) vessels with fewer than 250 berths or other overnight accommodations for passeng…
AS 43.55.010 Gross production tax. [Repealed, § 9 ch 136 SLA 1977.]
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[Repealed or reserved.]
AS 43.55.011 Oil and gas production tax.
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(a) [Repealed, § 34 ch 2 TSSLA 2006.] (b) [Repealed, § 34 ch 2 TSSLA 2006.] (c) [Repealed, § 34 ch 2 TSSLA 2006.] (d) [Repealed, § 18 ch 116 SLA 1981.] (e) There is levied on the producer of oil or gas a tax for all oil and gas produced each calendar year from each lease or prope…
AS 43.55.012 Adjustment in tax rates. [Repealed, § 34 ch 2 TSSLA 2006.]
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[Repealed or reserved.]
AS 43.55.013 Economic limit factor. [Repealed, § 34 ch 2 TSSLA 2006.]
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[Repealed or reserved.]
AS 43.55.014 Payment in gas of tax for gas.
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(a) For gas produced on and after January 1, 2022, other than gas described in (e) of this section, the department shall allow a producer to make an election, under regulations adopted by the department, to pay in gas the production tax levied by this section in lieu of the tax o…
AS 43.55.015 Tax per barrel of oil. [Repealed, § 9 ch 136 SLA 1977.]
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[Repealed or reserved.]
AS 43.55.016 Gas production tax. [Repealed, § 34 ch 2 TSSLA 2006.]
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[Repealed or reserved.]
AS 43.55.017 Relation to other taxes.
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(a) Except as provided in this chapter, the taxes imposed by this chapter are in place of all taxes now imposed by the state or any of its municipalities, and neither the state nor a municipality may impose a tax on (1) producing oil or gas leases; (2) oil or gas produced or extr…
AS 43.55.018 Credit against tax. [Repealed, § 18 ch 116 SLA 1981.]
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[Repealed or reserved.]
AS 43.55.019 Oil or gas producer education credit. [See delayed repeal note.]
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(a) A producer of oil or gas is allowed a credit against the tax levied by AS 43.55.011(e) for (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endow…
AS 43.55.020 Payment of tax.
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(a) For a calendar year, a producer subject to tax under AS 43.55.011 shall pay the tax as follows: (1) for oil and gas produced before January 1, 2014, an installment payment of the estimated tax levied by AS 43.55.011(e), net of any tax credits applied as allowed by law, is due…
AS 43.55.021 Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
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[Repealed or reserved.]
AS 43.55.023 Tax credits for certain losses and expenditures.
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(a) A producer or explorer may take a tax credit for a qualified capital expenditure as follows: (1) notwithstanding that a qualified capital expenditure may be a deductible lease expenditure for purposes of calculating the production tax value of oil and gas under AS 43.55.160(a…
AS 43.55.024 Additional nontransferable tax credits.
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(a) For a calendar year for which a producer's tax liability under AS 43.55.011(e) on oil and gas produced from leases or properties outside the Cook Inlet sedimentary basin, no part of which is north of 68 degrees North latitude, exceeds zero before application of any credits un…
AS 43.55.025 Alternative tax credit for oil and gas exploration.
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(a) Subject to the terms and conditions of this section, a credit against the tax levied by AS 43.55.011(e) or, if the credit is for exploration expenditures incurred for work performed on or after July 1, 2016, against the tax levied by AS 43.20 is allowed for exploration expend…
AS 43.55.028 Oil and gas tax credit fund established; cash purchases of tax credit certificates.
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(a) The oil and gas tax credit fund is established as a separate fund of the state. The purpose of the fund is to purchase transferable tax credit certificates issued under AS 43.55.023 and production tax credit certificates issued under AS 43.55.025 and to pay refunds and paymen…
AS 43.55.029 Assignment of tax credit certificate.
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(a) An explorer or producer that has applied for a production tax credit under AS 43.55.023(a) or (l) or 43.55.025(a) may make a present assignment of the production tax credit certificate expected to be issued by the department to a third-party assignee. The assignment may be ma…