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 43.50.610. Unstamped cigarettes as contraband; seizure.
Latest version.
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Unstamped cigarettes found in this state are contraband and may be seized by the commissioner or an agent or employee of the commissioner or by any peace officer of the state, unless
(1) the cigarettes are
(A) in the possession of a licensee or are in transit from outside the state and are consigned to a licensee; and
(B) in the original and unopened shipping container; or
(2) possession of the unstamped cigarettes is not a violation of this chapter.
Authorities
43.50.580