Section 43.50.500. Tax payment by use of stamps.

A licensee shall pay the tax imposed under AS 43.50.090(a), 43.50.190(a), and 43.50.200 through the use of stamps issued under AS 43.50.500 - 43.50.700.

Authorities

18.74.290;43.50.090;43.50.150;43.50.500;43.50.510;43.50.540;43.50.580;43.50.620;43.50.625;43.50.630;43.50.700

Notes

References

AS 18.74.290 Definitions.
AS 43.50.090 Tax imposed.
AS 43.50.150 Administration and regulatory authority; cooperation with municipalities.
AS 43.50.500 Tax payment by use of stamps.
AS 43.50.510 Stamp design; manner of affixing.
AS 43.50.540 Purchase of and payment for stamps.
AS 43.50.580 Possession of unstamped cigarettes.
AS 43.50.620 Forfeiture and destruction of seized cigarettes.
AS 43.50.625 Forfeiture of other property.
AS 43.50.630 Monthly reports; records retention; inspection of records.
AS 43.50.700 Definitions.

History

(Sec. 19 ch 109 SLA 2003; am Sec. 22 ch 1 FSSLA 2004)