reglab/housing_qa huggingface dataset:
AK Stat § 43.50.520 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.520. Stamp required before sale, distribution, or consumption.

(a) Except as provided in AS 43.50.580, a licensee or the authorized agent or designee of the licensee shall affix a stamp, in the manner required by AS 43.50.510, to each package of cigarettes immediately upon the opening of the shipping container containing the package and before sale, distribution, or consumption in this state. (b) Except as provided in AS 43.50.580 and 43.50.610, a person may not engage in the following activities in this state unless the package containing the cigarettes is affixed with the required stamp: (1) sell or distribute cigarettes to a person who is a consumer in this state; (2) acquire, hold, own, possess, or transport cigarettes for sale or distribution in this state; (3) import or cause to be imported cigarettes into this state for sale, distribution, or consumption; or (4) place or store cigarette packages in a vending machine in this state.
AK Stat § 43.50.530 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.530. Sale of stamps.

(a) The department shall furnish stamps for sale to licensees. (b) The department may enter into agreements with financial institutions to permit the sale of stamps by those institutions. The department shall make a list of financial institutions authorized to sell stamps under this section available to the public. (c) The department may limit the number of stamps sold to a licensee during the three months immediately preceding the effective date of a tax increase under AS 43.50.090, 43.50.190, or 43.50.200 to minimize the amount of cigarette stockpiling by a licensee. The department may not set the limit of stamps that a licensee may purchase during that three-month period below an amount equal to three times the average monthly stamp purchases made by the licensee during the 12-month period immediately preceding that three-month period.
AK Stat § 43.50.550 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.550. Deferred-payment basis for stamps.

(a) A licensee may apply to the department to purchase stamps on a deferred-payment basis. Upon receipt of the application and the bond required under (b) of this section, the department may set the maximum dollar amount of stamps that the licensee is authorized to purchase on a deferred-payment basis in a calendar month. (b) A licensee who submits an application for the purchase of stamps on a deferred-payment basis shall, as a condition of approval of the application, post a bond acceptable to the department in an amount equal to (1) 200 percent of the maximum dollar amount of allowed monthly purchases under this section; or (2) 100 percent of the maximum dollar amount of allowed monthly purchases under this section if the licensee (A) holds a license issued under AS 43.50.010 for a physical location in this state; and (B) has been in full compliance with the provisions of this title and regulations adopted under this title during the preceding 60 months. (c) Amounts owing for stamps purchased on a deferred-payment basis in a calendar month are due on or before the last day of the next calendar month. Payment shall be made by a remittance acceptable to the department that is made payable to the department. (d) The department may designate the sales locations where the licensee may make purchases of stamps on a deferred-payment basis and fix the dollar amount of purchases that the licensee may make under this section at each designated sales location each month.
AK Stat § 43.50.560 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.560. Suspension of deferred-payment basis privilege.

The department may suspend, without prior notice, a licensee's privilege to purchase stamps on a deferred-payment basis or may reduce the monthly dollar amount of purchases the licensee may make under AS 43.50.550 if (1) the licensee fails to pay for stamps when payment is due; (2) the licensee's bond is cancelled or becomes void, impaired, or unenforceable; (3) the department determines that the collection of an amount unpaid or due from the licensee under this chapter is jeopardized; or (4) the licensee violates a state statute or regulation related to the collection of taxes under this chapter.
AK Stat § 43.50.570 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.570. Interest.

A licensee who fails to pay an amount due for the purchase of stamps within the time required (1) is considered to have failed to pay the cigarette taxes due under this chapter; and (2) shall pay interest at the rate established under AS 43.05.225 from the date on which the amount became due until the date of payment.
AK Stat § 43.50.580 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.580. Possession of unstamped cigarettes.

(a) Except as provided in (b) of this section and in AS 43.50.610, a person may not possess unstamped cigarettes in this state. (b) A licensee may possess unstamped cigarettes in this state if (1) the licensee posts a surety bond in an amount satisfactory to the department to ensure performance of its duties under this chapter; and (2) unstamped cigarettes are necessary for the conduct of the licensee's business in making sales or distributions to (A) an instrumentality of the federal government or an Indian tribal organization authorized by law to possess cigarettes not taxed under this chapter; or (B) customers outside the state and the licensee provides proof acceptable to the department that the licensee is properly licensed in the jurisdictions outside the state where the sales or distributions are made. (c) At the time of shipping or delivering cigarettes to an instrumentality of the federal government or an Indian tribal organization authorized by law to possess cigarettes not taxed under this chapter, a licensee shall make a duplicate invoice showing complete details of the shipment or other distribution and a statement indicating whether stamps were affixed to each cigarette package in accordance with AS 43.50.500 - 43.50.700. The licensee shall transmit the duplicate invoice to the department as an attachment to the monthly report required under AS 43.50.630. (d) If a licensee who is authorized to possess unstamped cigarettes under (b) of this section fails to comply with the requirements of this section, the licensee is no longer authorized to and may not possess unstamped cigarettes under this section and is subject to the imposition of any applicable penalty under this title or other law. (e) For purposes of (a) of this section, “person” does not include entities to whom sales or distributions are made as described in (b)(2) of this section.
AK Stat § 43.50.590 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.590. Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages.

(a) The department shall adopt procedures for a refund or credit to a licensee in the amount of the denominated value, less the discount given under AS 43.50.540, for (1) unused or damaged stamps; (2) stamps affixed to cigarette packages that have become unfit for use or sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state; or (3) stamps affixed to cigarette packages that are sold or distributed outside the state if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state and the licensee is properly licensed in the jurisdictions outside the state where the sales or distributions are made. (b) A refund or credit under (a) of this section may not be allowed for stamps affixed to cigarette packages in violation of this chapter or AS 45.53.
AK Stat § 43.50.600 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.600. Stamps prohibited on cigarette packages not complying with federal and state laws.

A licensee or the licensee's authorized agent or designee may not affix a stamp to a cigarette package if the cigarettes (1) may not be acquired, held, owned, imported, possessed, sold, or distributed in this state under AS 43.50.400; or (2) are not in compliance with other state or federal laws.
AK Stat § 43.50.610 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.610. Unstamped cigarettes as contraband; seizure.

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.
AK Stat § 43.50.620 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.620. Forfeiture and destruction of seized cigarettes.

Cigarettes seized under AS 43.50.500 - 43.50.700 are forfeited to the state. After notice and an opportunity for a hearing, the commissioner shall destroy the cigarettes forfeited under this section.
AK Stat § 43.50.630 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.630. Monthly reports; records retention; inspection of records.

(a) On or before the last day of each calendar month, a licensee shall file the following information for each place of business with the department, on a form or in a format prescribed by the department: (1) the quantity and brands of cigarettes manufactured, imported, acquired, or sold in the state during the preceding calendar month; (2) the number and dollar amount of stamps (A) purchased during the preceding calendar month; (B) affixed to cigarette packages during the preceding calendar month; (C) not affixed to cigarette packages and on hand at the end of the preceding calendar month; and (D) refunded or credited to a licensee under AS 43.50.590; and (3) any other information that the department requires to carry out its duties under this chapter. (b) If a licensee ceases to manufacture, import, acquire, or sell cigarettes in this state, the licensee shall immediately file the form required under (a) of this section with the department, for the period ending with the cessation. (c) All statements and other records required by AS 43.50.500 - 43.50.700 must be (1) in a form or format prescribed by the department; (2) preserved by a licensee for a period of three years; and (3) available for inspection at any time upon oral or written demand by the department or its authorized agent. (d) A summary of information filed under (a) of this section shall be prepared by the department and released to the public upon request.
AK Stat § 43.50.640 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.640. Misconduct involving unstamped cigarettes or stamps in the first degree.

(a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the first degree if the person (1) with reckless disregard that the cigarettes are unstamped (A) sells or distributes 5,000 or more unstamped cigarettes in a single transaction; (B) owns or possesses 5,000 or more unstamped cigarettes with the intent to sell; or (C) acquires, holds, transports, imports, or possesses 10,000 or more unstamped cigarettes; or (2) with reckless disregard that the stamp was previously affixed to another cigarette package (A) affixes a previously used stamp to a cigarette package; or (B) possesses, sells, or distributes a previously used stamp. (b) Misconduct involving unstamped cigarettes or stamps in the first degree is a class C felony.
AK Stat § 43.50.650 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.650. Misconduct involving unstamped cigarettes or stamps in the second degree.

(a) A person commits the crime of misconduct involving unstamped cigarettes or stamps in the second degree if the person (1) with reckless disregard that the cigarettes are unstamped (A) sells or distributes at least one but fewer than 5,000 unstamped cigarettes in a single transaction; (B) owns or possesses at least one but fewer than 5,000 unstamped cigarettes, with intent to sell; (C) acquires, holds, transports, imports, or possesses at least 601 but fewer than 10,000 unstamped cigarettes; or (D) acquires, holds, transports, imports, or possesses at least one but fewer than 601 unstamped cigarettes that are not for personal consumption; or (2) is not licensed under this chapter or otherwise authorized by the department to possess stamps and possesses a stamp that is not affixed to a cigarette package. (b) Misconduct involving unstamped cigarettes or stamps in the second degree is a class A misdemeanor.
AK Stat § 43.50.660 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.660. Construction of criminal statutes.

(a) The provisions of AS 11.16, AS 11.81.600, 11.81.610, and 11.81.900 apply to AS 43.50.640 and 43.50.650. (b) For purposes of AS 43.50.640 and 43.50.650, display of cigarettes by a person, or possession other than in the original and unopened shipping container of cigarettes by a person who holds a business license endorsement under AS 43.70.075, is prima facie evidence of possession with intent to sell cigarettes. In this subsection, “display” means to openly exhibit.
AK Stat § 43.50.670 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.670. Unauthorized transfer of unaffixed stamps.

(a) A licensee may not sell, exchange, or otherwise transfer stamps not affixed to a package of cigarettes in accordance with this chapter to another person without the prior written approval of the department. (b) After notice and opportunity for a hearing, the department may assess a civil fine of not less than $1,000 nor more than $10,000 for a violation of (a) of this section. The fine assessed is in addition to any other penalty available under the law.
AK Stat § 43.50.700 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.700. Definitions.

In AS 43.50.500 - 43.50.700, unless the context otherwise requires, (1) “affiliated licensees” means two or more licensees in which the same person holds, directly or indirectly, at least a 50 percent ownership interest; (2) “carton” means a box or container originating from the manufacturer that contains packages of that manufacturer's cigarettes; (3) “cigarette” has the meaning given in AS 43.50.170; (4) “licensee” means a person licensed by the department under AS 43.50.010 or 43.50.035 to sell, distribute, purchase, possess, or acquire cigarettes; (5) “package” means the individual packet, box, or other container, originating from the manufacturer, in which retail sales of cigarettes are normally made or intended to be made; “package” does not include containers that are cartons, cases, bales, or boxes that contain packages of cigarettes; (6) “person” has the meaning given in AS 43.50.170; (7) “shipping container” means the case, box, parcel, or other container in which cartons or packages of cigarettes are placed for shipment or transportation from one place to another; “shipping container” does not include a package in which retail sales of cigarettes are normally made or intended to be made; (8) “stamp” means a stamp or other indicium that is (A) printed, manufactured, or made under authorization of the department under this chapter; (B) issued, sold, or circulated by the department; and (C) used to pay the cigarette taxes levied under this chapter; (9) “unstamped cigarettes” means a package containing cigarettes that is not affixed with the stamp required by AS 43.50.500 - 43.50.700 or is affixed with a stamp in a denomination less than the tax levied under this chapter.
AK Stat § 43.50.710 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.710. Sale at less than minimum price; rebate in price.

(a) A wholesaler or retailer may not, with intent to injure competitors or destroy or substantially lessen competition, (1) advertise, offer to sell, or sell, at retail or wholesale, cigarettes at less than the minimum price determined by the department under (A) AS 43.50.810(a) for a sale at wholesale; or (B) AS 43.50.810(b) for a sale at retail; or (2) offer a rebate in price, give a rebate in price, offer a concession of any kind, or give a concession of any kind or nature in connection with the sale of cigarettes. (b) A retailer may not induce or attempt to induce or procure or attempt to procure (1) the purchase of cigarettes at a price less than the wholesale minimum price determined under AS 43.50.810(a); (2) a rebate or concession of any kind or nature in connection with the purchase of cigarettes. (c) Evidence of advertisement, offering to sell, or sale of cigarettes by a wholesaler or retailer at less than the applicable minimum price determined by the department under AS 43.50.810, or evidence of an offer of a rebate in the price, the giving of a rebate in price, offer of a concession, or the giving of a concession of any kind or nature in connection with the sale of cigarettes, or the inducing, attempt to induce, the procuring, or the attempt to procure the purchase of cigarettes at a price less than the applicable minimum price determined by the department under AS 43.50.810 is prima facie evidence of intent to injure competitors and to destroy or substantially lessen competition. (d) Nothing in this section prohibits a manufacturer from offering promotions to a wholesaler or a retailer if the wholesale promotion is the same for all participating wholesalers and the retail promotion is the same for all participating retailers. (e) A wholesaler or retailer who violates the provisions of this section is guilty of a class B misdemeanor.
AK Stat § 43.50.720 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.720. Sale at less than minimum price; sale with gift or concession.

In all advertisements, offers for sale, or sales involving two or more items when at least one of the items is cigarettes at a combined price, and in all advertisements, offers for sale, or sales involving the giving of any gift, concession, or coupon of any kind in conjunction with the sale of cigarettes, the wholesaler's or retailer's combined selling price may not be less than the applicable minimum price determined by the department under AS 43.50.810 of the total of all articles, products, commodities, gifts, and concessions included in the transactions, except that, if any articles, products, commodities, gifts, or concessions are not cigarettes, the price shall be the applicable minimum price determined by the department under AS 43.50.810.
AK Stat § 43.50.740 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.740. Manufacturer price list.

(a) [Repealed, § 8 ch 114 SLA 2010.] (b) [Repealed, § 43 ch 1 FSSLA 2004.]  (c) A manufacturer whose product is sold in the state directly or through an intermediary shall provide the department with a current price list for all brands of cigarettes of the manufacturer and shall notify the department at least three days before a price change takes effect.
AK Stat § 43.50.750 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.750. Contracts in violation of law are illegal.

A contract, express or implied, made by a person in violation of the provisions of AS 43.50.710 - 43.50.849 is illegal and void.
AK Stat § 43.50.780 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.780. Injunction.

(a) The department or a person injured by a violation or who would suffer from any threatened violation of AS 43.50.710 - 43.50.849 may maintain an action to prevent, restrain, or enjoin the violation or threatened violation. If, in the action, a violation or threatened violation of AS 43.50.710 - 43.50.849 is established, the court may enjoin and restrain or otherwise prohibit the violation or threatened violation, and the court shall assess the costs of reasonable attorney fees against the defendant. In the action, it is not necessary that actual damages to the plaintiff be alleged or proved, but, if actual damages are alleged and proved, the plaintiff, in addition to injunctive relief and costs, including reasonable attorney fees, may recover actual damages. (b) If injunctive relief is not requested or required, a person injured by a violation of AS 43.50.710 - 43.50.849 may maintain an action for damages in the appropriate court.
AK Stat § 43.50.790 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.790. Administration of AS 43.50.710 - 43.50.849; regulations.

(a) The department (1) shall administer AS 43.50.710 - 43.50.849; (2) may adopt regulations relating to the administration and enforcement of AS 43.50.710 - 43.50.849; (3) shall determine the applicable minimum price for cigarettes sold by a wholesaler or retailer as provided in AS 43.50.810; (4) may, after reasonable notice and hearing, revoke or suspend a license issued under AS 43.50.010 or 43.50.035 to a person who refuses or neglects to comply with a provision of AS 43.50.710 - 43.50.849. (b) The Department of Commerce, Community, and Economic Development may, after reasonable notice and hearing, revoke or suspend a license issued under AS 43.70.075 to a person who refuses or neglects to comply with a provision of AS 43.50.710 - 43.50.849.
AK Stat § 43.50.810 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.810. Minimum prices for cigarette sales.

(a) For the purposes of AS 43.50.710 - 43.50.849, the department shall determine the minimum price for which a wholesaler may advertise, offer to sell, or sell cigarettes at wholesale by applying the following formula:Wholesale Minimum Price = 1.02(M - D + T),where M = the manufacturer's list price;D = trade discounts; andT = the full face value of all cigarette taxes. (b) For the purposes of AS 43.50.710 - 43.50.849, the department shall determine the minimum price for which a retailer or wholesaler may advertise, offer to sell, or sell cigarettes at retail by multiplying by 1.04 the wholesale minimum price determined under (a) of this section.
AK Stat § 43.50.845 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 7. Unfair Cigarette Sales.|Sec. 43.50.845. Short title for AS 43.50.710 - 43.50.849.

AS 43.50.710 - 43.50.849 may be known as the Unfair Cigarette Sales Tax Act.