reglab/housing_qa huggingface dataset:
AK Stat § 43.23.295 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 23. Permanent Fund Dividends|Article 7. General Provisions.|Sec. 43.23.295. Definitions.

In this chapter, (1) “Alaska permanent fund” means the fund established by art. IX, § 15 of the state constitution; (2) “disabled” means physically or mentally unable to complete and sign an application due to a serious emotional disturbance, visual, orthopedic, or other health impairment, or developmental disability that is attributable to intellectual disability, cerebral palsy, epilepsy, autism, or other cause; “disabled” does not mean “incompetent”; (3) “dividend fund” means the fund established by AS 43.23.045; (4) “individual” means a natural person; (5) “permanent fund dividend” means a right to receive a payment from the dividend fund; (6) “qualifying year” means the year immediately preceding January 1 of the current dividend year; (7) “state resident” means an individual who is physically present in the state with the intent to remain indefinitely in the state under the requirements of AS 01.10.055 or, if the individual is not physically present in the state, intends to return to the state and remain indefinitely in the state under the requirements of AS 01.10.055; (8) “year” means a calendar year.
AK Stat § 43.50.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.010. License.

(a) A person may not sell, purchase, possess, or acquire cigarettes as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer without a license. (b) The department, upon application and payment of the fee, shall issue a license to each manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer. The department shall adopt reasonable regulations that it considers necessary in respect to the application for and the issuance of licenses. (c) The department may refuse to issue a license if there is reasonable cause to believe that the applicant has wilfully withheld information requested to determine the applicant's eligibility to receive a license, or if there is reasonable cause to believe that information submitted in the application is false or misleading and is not made in good faith. (d) A license required by AS 43.50.010 - 43.50.180 is in addition to any other license required by law. (e) A license issued under AS 43.50.010 - 43.50.180 must include (1) the name and address of the licensee; (2) the type of business to be conducted; and (3) the year for which the license is issued.
AK Stat § 43.50.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.020. Separate licenses.

If a person operates more than one place of business, the person must obtain a separate license for each place of business, except that a person operating one or more cigarette vending machines is considered to have only one place of business for the purpose of a license under AS 43.50.010 - 43.50.180. A person licensed only as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer may not operate in another capacity unless the appropriate license for it is first secured. Each license shall be exhibited at the place of business for which it is issued and in the manner prescribed by the department.
AK Stat § 43.50.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.030. License fees.

(a) For each license issued to a manufacturer, and for each renewal, the fee is $50. (b) For each license issued to a distributor or wholesaler-distributor, and for each renewal, the fee is $50. (c) For each license issued to a vending machine operator, and for each renewal, the fee is $50. (d) For each license issued to a direct-buying retailer, and for each renewal, the fee is $50. (e) For each license issued to a buyer, and for each renewal, the fee is $25. (f) A license may not be issued except upon the payment of the fee notwithstanding a statute or exemption to the contrary.
AK Stat § 43.50.035 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.035. Wholesaler-distributor license.

(a) A person outside of this state who sells or distributes cigarettes into this state and is not required to be licensed under AS 43.50.010 may apply for a wholesaler-distributor license. (b) A person outside of this state who sells or distributes cigarettes into this state, who is not required to be licensed under AS 43.50.010, and who wishes to purchase stamps under this chapter is required to be licensed as a wholesaler-distributor. (c) The department shall adopt reasonable regulations necessary for the collection of cigarette taxes on cigarette sales or distributions made by a wholesaler-distributor licensee into this state and standards for (1) application and issuance of the license; and (2) refusal to issue the license.
AK Stat § 43.50.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.040. Expiration of licenses.

A license issued under AS 43.50.010 or 43.50.035 expires on June 30 following the date of issue. If a license is revoked, or the business for which the license is issued changes ownership or the licensee changes the place of business from the premises covered by the license, the licensee shall immediately return the license to the department. If the licensee moves the business to another location in the state, the license shall, upon the payment of a fee of 50 cents, be reissued for the new location for the balance of the unexpired term. Before a license issued under AS 43.50.010 or 43.50.035 expires, the licensee may apply to renew the license for one year from the expiration date of the license. The renewal fee required by AS 43.50.030 must accompany the application. The department shall adopt reasonable regulations that it considers necessary regarding the renewal of licenses.
AK Stat § 43.50.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.050. Transfer of licenses.

A license is not assignable or transferable. However in the case of death, bankruptcy, receivership, or incompetency of the licensee, or if the business of the licensee is transferred to another by operation of law, the department may extend the license for a limited time to the executor, administrator, trustee, receiver, or the transferee.
AK Stat § 43.50.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.060. Refunds.

The department may not refund the license fee upon the surrender or revocation of a license. The department may refund a license fee that is paid or collected in error. If a license is lost, destroyed, or defaced, the department may issue a duplicate license upon payment of a fee of 50 cents.
AK Stat § 43.50.070 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.070. Suspension or revocation of or refusal to renew a license.

(a) The department may suspend, revoke, or refuse to renew a license issued under this chapter (1) for a negligent violation of AS 11.76.100, 11.76.106, 11.76.107, 11.76.109, or a violation of this chapter or a regulation of the department adopted under this chapter; (2) if a licensee ceases to act in the capacity for which the license was issued; or (3) if a licensee negligently sells tobacco or products containing tobacco to a person who is required to, but does not, hold a license endorsement under AS 43.70.075 or whose license endorsement under AS 43.70.075 has been suspended. A person whose license is suspended or revoked may not sell cigarettes or tobacco products, or permit cigarettes or tobacco products to be sold, during the period of the suspension or revocation on the premises occupied or controlled by that person. A disciplinary proceeding or action is not barred or abated by the expiration, transfer, surrender, renewal, or extension of a license issued under this chapter. The department shall comply with the provisions of AS 44.62 (Administrative Procedure Act), except that a hearing officer of the department, rather than a hearing officer assigned under AS 44.62.350, may conduct hearings. (b) In this section, “licensee” means a person licensed under AS 43.50.010 - 43.50.180 or 43.50.300 - 43.50.390.
AK Stat § 43.50.090 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.090. Tax imposed.

(a) There is levied an excise tax of 38 mills on each cigarette imported or acquired in the state. The tax shall be paid through the use of stamps as provided in AS 43.50.500 - 43.50.700. A person who imports or acquires cigarettes in the state upon which a stamp required by this chapter has not been affixed in accordance with AS 43.50.500 - 43.50.700, who fails to apply to purchase stamps as required by AS 43.50.540(a), and who fails to pay the tax through the use of stamps is not relieved of the obligation to pay taxes due under this chapter. The person shall still pay the tax, and the tax is due on or before the end of the month following the month in which cigarettes were manufactured, imported, acquired, or sold in this state. Cigarettes upon which the excise is imposed are not again subject to the excise when acquired by another person. (b) It is the intent and purpose of this section to provide for the collection of this excise from the person who first acquires the cigarettes in this state. (c) The tax imposed under (a) of this section does not apply to cigarettes imported or acquired in the state by an exchange, commissary, or ship's stores operated by one of the uniformed services of the United States as defined in 5 U.S.C. 2101. (d) 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.
AK Stat § 43.50.100 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.100. Unlicensed possession or sale.

(a) [Repealed, § 45 ch 113 SLA 1980.] (b) [Repealed, § 3 ch 166 SLA 1976.] (c) [Repealed, § 45 ch 113 SLA 1980.] (d) A person or licensee who is in control or possession of cigarettes contrary to this chapter or who offers to sell or dispose of cigarettes to others for the purpose of resale without being licensed to do so is considered to have possession of the cigarettes as a consumer and is personally liable for the cigarette taxes imposed by this chapter, plus a penalty of 100 percent. (e) [Repealed, § 45 ch 113 SLA 1980.]
AK Stat § 43.50.130 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.130. Records.

(a) A licensee shall keep a complete and accurate record of all cigarettes manufactured, purchased, or acquired. The records, except in the case of a manufacturer, must include a written statement containing the name and address of the seller and the purchaser, the date of delivery, the quantity of cigarettes, the trade name and brand, and the price paid for each brand of cigarettes purchased. The licensee shall keep such other records as the department prescribes. All statements and records required by this section shall be in the form prescribed by the department, shall be preserved for three years, and shall be offered for inspection upon demand by the department. (b) A licensee may not issue or accept a written statement that falsely indicates the name of the customer, the type of merchandise, the price, the discounts, or the terms of sale. (c) Where an invoice is given or accepted by a licensee (1) a statement that makes the invoice a false record of the transaction may not be inserted in the invoice; and (2) a statement that should be included in the invoice may not be omitted from the invoice if the invoice does not reflect the transaction involved without the statement. (d) An invoice for the sale of cigarettes given or accepted by a licensee under this chapter must state whether the taxes imposed by this chapter have been paid.
AK Stat § 43.50.140 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.140. Disposition of proceeds.

The proceeds derived from the payment of taxes, fees, and penalties under AS 43.50.010 - 43.50.180, and the license fees received by the department shall be paid into a state fund entitled “School Fund,” and shall be used exclusively to rehabilitate, construct, and repair the state's school facilities, and for costs of insurance on buildings comprising school facilities during the rehabilitation, construction, and repair, and for the life of the buildings.
AK Stat § 43.50.150 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.150. Administration and regulatory authority; cooperation with municipalities.

(a) The department shall (1) administer this chapter; and (2) collect, supervise, and enforce the collection of taxes due under this chapter and penalties as provided in AS 43.05. (b) The department may adopt regulations necessary for the administration of this chapter. (c) The department may enter into an agreement with a municipality that imposes a tax on cigarettes or other tobacco products for the purpose of jointly auditing a person liable for a tax under AS 43.50.010 - 43.50.390 and the municipal tax on cigarettes or other tobacco products. (d) The department may enter into an agreement with a municipality that collects a tax on cigarettes through the use of a stamp similar to that used by the department under AS 43.50.500 to distribute and collect money for the stamps issued by the municipality on behalf of the municipality in conjunction with the distribution and sale of stamps under AS 43.50.500 - 43.50.700. An agreement under this subsection must provide for the municipality to reimburse the department for the cost of distributing the municipality's stamps and collecting the money for those stamps. (e) Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department may furnish the proper officer or representative of a municipality the tax returns or reports filed with the department under this chapter if the municipality grants substantially similar privileges to the department, provides adequate safeguards for the confidentiality of the returns and reports, and uses the returns and reports only for tax purposes.
AK Stat § 43.50.170 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.170. Definitions.

In AS 43.50.010 - 43.50.180, unless the context otherwise requires, (1) “buyer” means a person who imports or acquires cigarettes for the person's own consumption from any source other than a manufacturer, distributor, direct-buying retailer, retailer, or wholesaler-distributor; (2) “cigarette” means a roll for smoking of any size or shape, made wholly or partly of tobacco, whether the tobacco is flavored, adulterated, or mixed with another ingredient, if the wrapper or cover of the roll is made of paper or a material other than tobacco; (3) “direct-buying retailer” means a person who is engaged in the sale of cigarettes at retail in this state and who brings cigarettes or causes cigarettes to be brought into the state that are not purchased from a wholesaler-distributor; (4) “distributor” means a person who brings cigarettes that are not purchased from a wholesaler-distributor, or has cigarettes that are not purchased from a wholesaler-distributor brought, into the state, and who sells or distributes at least 75 percent of the cigarettes to others for resale in the state; (5) “licensee” means a person licensed under AS 43.50.010 - 43.50.180; (6) “manufacturer” means a person who makes, fashions, or produces cigarettes for sale to distributors or other persons; (7) “person” includes an individual, company, partnership, limited liability partnership, joint venture, joint agreement, limited liability company, association, mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, syndicate, or political subdivision of this state, or combination acting as a unit; (8) “place of business” means a place where cigarettes are sold, or where cigarettes are brought or kept for the purpose of sale or consumption, including a vessel, vehicle, airplane, or train; (9) “retailer” means a person in the state who is engaged in the business of selling cigarettes at retail; (10) “sale” includes a sale, barter, exchange, and every other manner of transferring the ownership of personal property; (11) “tobacco product” has the meaning given in AS 43.50.390; (12) “wholesaler-distributor” means a person outside this state who sells or distributes cigarettes into this state, who is not required to be licensed under AS 43.50.010, and who is licensed under AS 43.50.035.
AK Stat § 43.50.180 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 1. Cigarette Tax Act.|Sec. 43.50.180. Short title.

AS 43.50.010 - 43.50.180 may be cited as the Cigarette Tax Act.
AK Stat § 43.50.190 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 2. Additional Cigarette Taxes.|Sec. 43.50.190. Additional tax levy on cigarettes.

(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.
AK Stat § 43.50.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 2. Additional Cigarette Taxes.|Sec. 43.50.200. Nonparticipating manufacturer equity excise tax.

(a) There is levied an excise tax of 12.5 mills on each cigarette imported or acquired in this state from a nonparticipating manufacturer. (b) The tax levied by this section is in addition to the taxes levied by AS 43.50.010 - 43.50.190. The tax shall be administered and collected in the same manner as the taxes 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) In this section, “nonparticipating manufacturer” means a tobacco product manufacturer as defined in AS 45.53.100 that is not a participating manufacturer as that term is defined in sec. II(jj) of the Master Settlement Agreement.
AK Stat § 43.50.300 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.300. Excise tax levied.

An excise tax is levied on tobacco products in the state at the rate of 75 percent of the wholesale price of the tobacco products. The tax is levied when a person (1) brings, or causes to be brought, a tobacco product into the state from outside the state for sale; (2) makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or (3) ships or transports a tobacco product to a retailer in the state for sale by the retailer.
AK Stat § 43.50.310 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.310. Exemptions.

(a) A facility operated by one of the uniformed services of the United States is exempt from the tax. In this subsection, “uniformed services” has the meaning given in 5 U.S.C. 2101. (b) The tax does not apply to a tobacco product if the United States Constitution or other federal laws prohibit the levying of the tax on the product by the state.
AK Stat § 43.50.320 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.320. Licensing.

(a) Except as provided in (g) of this section, a person must be licensed by the department if the person engages in business as a distributor for a tobacco product that is subject to the tax. (b) The department, upon application and payment of a fee of $50, shall issue a license for one year to a person who applies for a license under (a) of this section. (c) The department may refuse to issue a license under this section if there is reasonable cause to believe the information submitted in the application is false or misleading and is not made in good faith. (d) A license issued under this section must include the name and address of the licensee, the type of business to be conducted, and the year for which the license is issued. (e) The department may renew a license issued under this section for a fee of $50. (f) The department may suspend, revoke, or refuse to renew a license issued under this section as provided in AS 43.50.070. (g) A license required by this section is in addition to any other license required by law, except that a person who is licensed under AS 43.50.010 - 43.50.180 is exempt from the licensing requirements of this section. (h) A license issued under this section is not assignable or transferable, except that in the case of death, bankruptcy, receivership, or incompetency of the licensee, or if the business of the licensee is transferred to another by operation of law, the department may extend the license for a limited time to the executor, administrator, trustee, receiver, or the transferee.
AK Stat § 43.50.330 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.330. Returns.

(a) On or before the last day of each calendar month, a licensee shall file a return with the department. The return must state the number or amount of tobacco products sold by the licensee during the preceding calendar month, the selling price of the tobacco products, and the amount of tax imposed on the tobacco products. (b) The licensee shall remit with the return the tax due under AS 43.50.300 for the month covered by the return, after deducting four-tenths of one percent of the tax due, which the licensee shall retain to cover the expense of accounting and filing the return.