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Alaska Statutes (Last Updated: January 11, 2017) |
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Title 43. REVENUE AND TAXATION. |
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Chapter 43.50. TOBACCO TAXES AND SALES. |
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Article 43.50.01. CIGARETTE TAX ACT. |
| Section 43.50.010. License. |
| Section 43.50.020. Separate licenses. |
| Section 43.50.030. License fees. |
| Section 43.50.035. Wholesaler-distributor license. |
| Section 43.50.040. Expiration of licenses. |
| Section 43.50.050. Transfer of licenses. |
| Section 43.50.060. Refunds. |
| Section 43.50.070. Suspension or revocation of or refusal to renew a license. |
| Section 43.50.080. Returns. [Repealed, Sec. 20 ch 109 SLA 2003]. |
| Section 43.50.090. Tax imposed. |
| Section 43.50.100. Unlicensed possession or sale. |
| Section 43.50.105. Restrictions on shipping or transporting cigarettes. |
| Section 43.50.110. Taxpayer's remedies. [Repealed, Sec. 3 ch 166 SLA 1976. For current law, see AS 43.05.240]. |
| Section 43.50.120. Lien. [Repealed, Sec. 4 ch 94 SLA 1976. For current law, see AS 43.10.035]. |
| Section 43.50.130. Records. |
| Section 43.50.140. Disposition of proceeds. |
| Section 43.50.145. Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, Sec. 4 ch 103 SLA 2003]. |
| Section 43.50.150. Administration and regulatory authority; cooperation with municipalities. |
| Section 43.50.160. Criminal penalties. [Repealed, Sec. 46 ch 113 SLA 1980. For current law, see AS 43.05.290]. |
| Section 43.50.170. Definitions. |
| Section 43.50.180. Short title. |