Cigarette Tax Act.

  1. Law
  2. Alaska Statutes
  3. Revenue and Taxation
  4. Tobacco Taxes and Sales
  5. Cigarette Tax Act.

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Section
43.50.010

License.

Section
43.50.020

Separate licenses.

Section
43.50.030

License fees.

Section
43.50.035

Wholesaler-distributor license.

Section
43.50.040

Expiration of licenses.

Section
43.50.050

Transfer of licenses.

Section
43.50.060

Refunds.

Section
43.50.070

Suspension or revocation of or refusal to renew a license.

Section
43.50.080

Returns. [Repealed, § 20 ch 109 SLA 2003.]

Section
43.50.090

Tax imposed.

Section
43.50.100

Unlicensed possession or sale.

Section
43.50.105

Restrictions on shipping or transporting cigarettes.

Section
43.50.110

Taxpayer's remedies. [Repealed, § 3 ch 166 SLA 1976. For current law, see AS 43.05.240.]

Section
43.50.120

Lien. [Repealed, § 4 ch 94 SLA 1976. For current law, see AS 43.10.035.]

Section
43.50.130

Records.

Section
43.50.140

Disposition of proceeds.

Section
43.50.145

Notification of noncompliance; confiscation of noncomplying cigarettes. [Repealed, § 4 ch 103 SLA 2003.]

Section
43.50.150

Administration and regulatory authority; cooperation with municipalities.

Section
43.50.160

Criminal penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.290.]

Section
43.50.170

Definitions.

Section
43.50.180

Short title.