Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.50. TOBACCO TAXES AND SALES. |
Article 43.50.06. CIGARETTE TAX STAMPS. |
Section 43.50.500. Tax payment by use of stamps. |
Section 43.50.510. Stamp design; manner of affixing. |
Section 43.50.520. Stamp required before sale, distribution, or consumption. |
Section 43.50.530. Sale of stamps. |
Section 43.50.540. Purchase of and payment for stamps. |
Section 43.50.550. Deferred-payment basis for stamps. |
Section 43.50.560. Suspension of deferred-payment basis privilege. |
Section 43.50.570. Interest. |
Section 43.50.580. Possession of unstamped cigarettes. |
Section 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages. |
Section 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws. |
Section 43.50.610. Unstamped cigarettes as contraband; seizure. |
Section 43.50.620. Forfeiture and destruction of seized cigarettes. |
Section 43.50.625. Forfeiture of other property. |
Section 43.50.630. Monthly reports; records retention; inspection of records. |
Section 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree. |
Section 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree. |
Section 43.50.660. Construction of criminal statutes. |
Section 43.50.670. Unauthorized transfer of unaffixed stamps. |
Section 43.50.700. Definitions. |