Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Alaska
/
Title 43. Revenue and Taxation
/
Chapter 50. Tobacco Taxes a...
/
Article 6. Cigarette Tax Stamps.
Article 6. Cigarette Tax Stamps.
Sec. 43.50.500. Tax payment by use of stamps.
Sec. 43.50.510. Stamp design; manner of affixing.
Sec. 43.50.520. Stamp required before sale, distribution, or consumption.
Sec. 43.50.530. Sale of stamps.
Sec. 43.50.540. Purchase of and payment for stamps.
Sec. 43.50.550. Deferred-payment basis for stamps.
Sec. 43.50.560. Suspension of deferred-payment basis privilege.
Sec. 43.50.570. Interest.
Sec. 43.50.580. Possession of unstamped cigarettes.
Sec. 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.
Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws.
Sec. 43.50.610. Unstamped cigarettes as contraband; seizure.
Sec. 43.50.620. Forfeiture and destruction of seized cigarettes.
Sec. 43.50.625. Forfeiture of other property.
Sec. 43.50.630. Monthly reports; records retention; inspection of records.
Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree.
Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree.
Sec. 43.50.660. Construction of criminal statutes.
Sec. 43.50.670. Unauthorized transfer of unaffixed stamps.
Sec. 43.50.700. Definitions.