(a) There is levied an excise tax on each cigarette imported or acquired in this state,
(1) after December 31, 2004, but before July 1, 2006, 42 mills;
(2) after June 30, 2006, but before July 1, 2007, 52 mills;
(3) after June 30, 2007, 62 mills.
(b) The tax levied by this section is in addition to the tax levied by AS 43.50.010 - 43.50.180. The tax shall be administered and collected in the same manner as the tax levied by AS 43.50.010 - 43.50.180, except that receipts from the tax shall be deposited in the general fund. The penalties provided in AS 43.05 and this chapter apply to the tax levied in this section.
(c) The tax imposed under (a) of this section does not apply to the first 400 cigarettes personally transported into the state by an individual for that individual's personal consumption during the calendar month.
(d) A portion of the annual proceeds of the tax levied under (a) of this section equal to 8.9 percent of the total proceeds of the tax shall be deposited into the tobacco use education and cessation fund established in AS 37.05.580. This deposit shall be in addition to any sums deposited into the fund under AS 37.05.580(a).
(e) In this section, “cigarette” has the meaning given in AS 43.50.170.