Cigarette Tax Stamps.

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

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Section
43.50.500

Tax payment by use of stamps.

Section
43.50.510

Stamp design; manner of affixing.

Section
43.50.520

Stamp required before sale, distribution, or consumption.

Section
43.50.530

Sale of stamps.

Section
43.50.540

Purchase of and payment for stamps.

Section
43.50.550

Deferred-payment basis for stamps.

Section
43.50.560

Suspension of deferred-payment basis privilege.

Section
43.50.570

Interest.

Section
43.50.580

Possession of unstamped cigarettes.

Section
43.50.590

Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.

Section
43.50.600

Stamps prohibited on cigarette packages not complying with federal and state laws.

Section
43.50.610

Unstamped cigarettes as contraband; seizure.

Section
43.50.620

Forfeiture and destruction of seized cigarettes.

Section
43.50.625

Forfeiture of other property.

Section
43.50.630

Monthly reports; records retention; inspection of records.

Section
43.50.640

Misconduct involving unstamped cigarettes or stamps in the first degree.

Section
43.50.650

Misconduct involving unstamped cigarettes or stamps in the second degree.

Section
43.50.660

Construction of criminal statutes.

Section
43.50.670

Unauthorized transfer of unaffixed stamps.

Section
43.50.700

Definitions.