Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.50. TOBACCO TAXES AND SALES. |
Article 43.50.03. EXCISE TAX ON CERTAIN TOBACCO PRODUCTS. |
Section 43.50.335. Tax credits and refunds.
Latest version.
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The department shall adopt procedures for a refund or credit to a licensee of the tax paid for tobacco products that have become unfit for sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the tobacco products have not been and will not be consumed in this state.
Notes
Recent Bills that will modify this
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. 17 ch 109 SLA 2003)