Section 43.50.035. Wholesaler-distributor license.

   (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 is not required to be licensed under AS 43.50.010, and who wishes to purchase stamps under this chapter is required to be licensed as a wholesaler-distributor.
   (c) The department shall adopt reasonable regulations necessary for the collection of cigarette taxes on cigarette sales or distributions made by a wholesaler-distributor licensee into this state and standards for
        (1) application and issuance of the license; and
        (2) refusal to issue the license.

Authorities

43.50.170;43.50.849

Notes

Implemented As

15 AAC 50.010
15 AAC 50.040
15 AAC 50.130

References

AS 43.50.170 Definitions.
AS 43.50.849 Definitions.

History

(Sec. 2 ch 47 SLA 1964; am Sec. 3 ch 109 SLA 2003; am Sec. 5 ch 1 FSSLA 2004)