Alaska

Sec. 43.50.010. License.

Sec. 43.50.020. Separate licenses.

Sec. 43.50.030. License fees.

Sec. 43.50.035. Wholesaler-distributor license.

Sec. 43.50.040. Expiration of licenses.

Sec. 43.50.050. Transfer of licenses.

Sec. 43.50.060. Refunds.

Sec. 43.50.070. Suspension or revocation of or refusal to renew a license.

Sec. 43.50.080. Returns.

Sec. 43.50.090. Tax imposed.

Sec. 43.50.100. Unlicensed possession or sale.

Sec. 43.50.105. Restrictions on shipping or transporting cigarettes.

Sec. 43.50.110. Taxpayer's remedies.

Sec. 43.50.120. Lien.

Sec. 43.50.130. Records.

Sec. 43.50.140. Disposition of proceeds.

Sec. 43.50.145. Notification of noncompliance; confiscation of noncomplying cigarettes.

Sec. 43.50.150. Administration and regulatory authority; cooperation with municipalities.

Sec. 43.50.160. Criminal penalties.

Sec. 43.50.170. Definitions.

Sec. 43.50.180. Short title.

Sec. 43.50.190. Additional tax levy on cigarettes.

Sec. 43.50.200. Nonparticipating manufacturer equity excise tax.

Sec. 43.50.300. Excise tax levied.

Sec. 43.50.310. Exemptions.

Sec. 43.50.320. Licensing.

Sec. 43.50.330. Returns.

Sec. 43.50.335. Tax credits and refunds.

Sec. 43.50.340. Records.

Sec. 43.50.350. Disposition of proceeds.

Sec. 43.50.360. Annual report.

Sec. 43.50.370. Regulations.

Sec. 43.50.390. Definitions.

Sec. 43.50.400. Sale or distribution of cigarettes; prohibitions.

Sec. 43.50.410. Imported cigarettes: requirements.

Sec. 43.50.420. Enforcement.

Sec. 43.50.430. Applicability.

Sec. 43.50.450. Definitions.

Sec. 43.50.460. Tobacco product manufacturer certifications.

Sec. 43.50.465. Directory of cigarettes approved for sale and importation.

Sec. 43.50.470. Prohibition against sale or importation of cigarettes not in the directory.

Sec. 43.50.475. Agent for service of process.

Sec. 43.50.480. Reporting and disclosure of information; escrow installments.

Sec. 43.50.485. Penalties and other remedies.

Sec. 43.50.490. Miscellaneous provisions.

Sec. 43.50.495. Definitions.

Sec. 43.50.500. Tax payment by use of stamps.

Sec. 43.50.510. Stamp design; manner of affixing.

Sec. 43.50.520. Stamp required before sale, distribution, or consumption.

Sec. 43.50.530. Sale of stamps.

Sec. 43.50.540. Purchase of and payment for stamps.

Sec. 43.50.550. Deferred-payment basis for stamps.

Sec. 43.50.560. Suspension of deferred-payment basis privilege.

Sec. 43.50.570. Interest.

Sec. 43.50.580. Possession of unstamped cigarettes.

Sec. 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.

Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws.

Sec. 43.50.610. Unstamped cigarettes as contraband; seizure.

Sec. 43.50.620. Forfeiture and destruction of seized cigarettes.

Sec. 43.50.625. Forfeiture of other property.

Sec. 43.50.630. Monthly reports; records retention; inspection of records.

Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree.

Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree.

Sec. 43.50.660. Construction of criminal statutes.

Sec. 43.50.670. Unauthorized transfer of unaffixed stamps.

Sec. 43.50.700. Definitions.

Sec. 43.50.710. Sale at less than minimum price; rebate in price.

Sec. 43.50.720. Sale at less than minimum price; sale with gift or concession.

Sec. 43.50.730. Sale to another wholesaler.

Sec. 43.50.740. Manufacturer price list.

Sec. 43.50.750. Contracts in violation of law are illegal.

Sec. 43.50.780. Injunction.

Sec. 43.50.790. Administration of AS 43.50.710 — 43.50.849; regulations.

Sec. 43.50.800. Presumptions applicable to determination of cost.

Sec. 43.50.810. Minimum prices for cigarette sales.

Sec. 43.50.845. Short title for AS 43.50.710 — 43.50.849.

Sec. 43.50.849. Definitions.

Secs.