Section 43.50.330. Returns.

   (a) On or before the last day of each calendar month, a licensee shall file a return with the department. The return must state the number or amount of tobacco products sold by the licensee during the preceding calendar month, the selling price of the tobacco products, and the amount of tax imposed on the tobacco products.
   (b) The licensee shall remit with the return the tax due under AS 43.50.300 for the month covered by the return, after deducting four-tenths of one percent of the tax due, which the licensee shall retain to cover the expense of accounting and filing the return.

Notes

Recent Bills that will modify this

HB 155 FEES; WAIVERS; CREDITS; DEDUCTIONS;TAXES
HB 304 ELECTRNC TAX RETURNS;TOBACCO & E-CIGS TAX
HB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
HB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB 133 ELECTRNC TAX RETURNS;TOBACCO & E-CIGS TAX
SB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB5002 OMNIBUS TAXES & CREDITS; MINING LICENSES

History

(Sec. 4 ch 125 SLA 1988; am Sec. 6 ch 48 SLA 1997)