Section 43.50.090. Tax imposed.

   (a) There is levied an excise tax of 38 mills on each cigarette imported or acquired in the state. The tax shall be paid through the use of stamps as provided in AS 43.50.500 - 43.50.700. A person who imports or acquires cigarettes in the state upon which a stamp required by this chapter has not been affixed in accordance with AS 43.50.500 - 43.50.700, who fails to apply to purchase stamps as required by AS 43.50.540(a), and who fails to pay the tax through the use of stamps is not relieved of the obligation to pay taxes due under this chapter. The person shall still pay the tax, and the tax is due on or before the end of the month following the month in which cigarettes were manufactured, imported, acquired, or sold in this state. Cigarettes upon which the excise is imposed are not again subject to the excise when acquired by another person.
   (b) It is the intent and purpose of this section to provide for the collection of this excise from the person who first acquires the cigarettes in this state.
   (c) The tax imposed under (a) of this section does not apply to cigarettes imported or acquired in the state by an exchange, commissary, or ship's stores operated by one of the uniformed services of the United States as defined in 5 U.S.C. 2101.
   (d) The tax imposed under (a) of this section does not apply to the first 400 cigarettes personally transported into the state by an individual for that individual's personal consumption during the calendar month.

Authorities

43.50.105;43.50.500;43.50.530

Notes

Implemented As

15 AAC 50.090
15 AAC 50.100
15 AAC 50.110

References

15 AAC 50.090
15 AAC 50.120
AS 43.50.105 Restrictions on shipping or transporting cigarettes.
AS 43.50.500 Tax payment by use of stamps.
AS 43.50.530 Sale of stamps.

History

(Sec. 11 ch 187 SLA 1955; am Sec. 5 ch 94 SLA 1977; am Sec. 2 ch 48 SLA 1997; am Sec. 7, 8 ch 109 SLA 2003; am Sec. 6, 7 ch 1 FSSLA 2004)