reglab/housing_qa huggingface dataset:
AK Stat § 43.50.335 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.335. Tax credits and refunds.

The department shall adopt procedures for a refund or credit to a licensee of the tax paid for tobacco products that have become unfit for sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the tobacco products have not been and will not be consumed in this state.
AK Stat § 43.50.340 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.340. Records.

A licensee shall keep a complete and accurate record of all tobacco products of the licensee subject to the tax, including purchase prices, sales prices, the names and addresses of the sellers and the purchasers, the dates of delivery, the quantities of tobacco products, and the trade names and brands. Statements and records required by this section must be in the form prescribed by the department, preserved for three years, and available for inspection upon demand by the department.
AK Stat § 43.50.350 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.350. Disposition of proceeds.

The tax collected by the department shall be deposited in the general fund. The annual estimated balance in the account maintained by the commissioner of administration under AS 37.05.142 may be used by the legislature to make appropriations for health care, health research, health promotion, and health education programs.
AK Stat § 43.50.370 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.370. Regulations.

The department shall adopt under the Administrative Procedure Act (AS 44.62) reasonable regulations that it considers necessary to carry out the provisions of AS 43.50.300 - 43.50.390.
AK Stat § 43.50.390 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 3. Excise Tax on Certain Tobacco Products.|Sec. 43.50.390. Definitions.

In AS 43.50.300 - 43.50.390, (1) “distributor” means a person who (A) brings, or causes to be brought, a tobacco product into the state from outside the state for sale; (B) makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or (C) ships or transports a tobacco product to a retailer in the state for sale by the retailer; (2) “licensee” means a distributor who is (A) licensed under AS 43.50.320; or (B) exempted by AS 43.50.320(g) from licensing under AS 43.50.320; (3) “the tax” means the tax levied by AS 43.50.300; (4) “tobacco product” means (A) a cigar; (B) a cheroot; (C) a stogie; (D) a perique; (E) snuff and snuff flour; (F) smoking tobacco, including granulated, plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable for smoking in a pipe or cigarette; (G) chewing tobacco, including cavendish, twist, plug, scrap, and tobacco suitable for chewing; or (H) an article or product made of tobacco or a tobacco substitute, but not including a cigarette as defined in AS 43.50.170; (5) “wholesale price” means (A) the established price for which a manufacturer sells a tobacco product to a distributor after deduction of a discount or other reduction received by the distributor for quantity or cash if the manufacturer's established price is adequately supported by bona fide arm's length sales as determined by the department; or (B) the price, as determined by the department, for which tobacco products of comparable retail price are sold to distributors in the ordinary course of trade if the manufacturer's established price does not meet the standards of (A) of this paragraph.
AK Stat § 43.50.400 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 4. Compliance with Federal Laws Relating to Cigarettes.|Sec. 43.50.400. Sale or distribution of cigarettes; prohibitions.

A person may not (1) sell or distribute to consumers in this state, acquire, hold, own, possess, or transport for sale or distribution in this state, or import or cause to be imported into this state for sale or distribution in this state cigarettes (A) the package of which (i) bears a statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including labels stating, “for export only,” “U.S. tax-exempt,” “for use outside U.S.,” or similar wording; or (ii) does not comply with all requirements of federal law regarding health warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including the warning labels required by 15 U.S.C. 1333 (Federal Cigarette Labeling and Advertising Act), and all federal trademark and copyright laws; (B) imported into the United States on or after January 1, 2000, in violation of 26 U.S.C. 5754; or (C) for which a list of the ingredients added to tobacco in the manufacture of those cigarettes has not been submitted to the Secretary of the United States Department of Health and Human Services as required under 15 U.S.C. 1335a (Federal Cigarette Labeling and Advertising Act); (2) alter a package of cigarettes before sale or distribution to the consumer so as to remove, conceal, or obscure (A) a statement, label, stamp, sticker, or notice described in (1)(A)(i) of this section; or (B) any health warning, including a health warning that is specified in 15 U.S.C. 1333 (Federal Cigarette Labeling and Advertising Act).
AK Stat § 43.50.410 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 4. Compliance with Federal Laws Relating to Cigarettes.|Sec. 43.50.410. Imported cigarettes: requirements.

A person that imports into this state for sale or distribution in this state cigarettes manufactured outside of the United States shall file with the department, on or before the last day of each calendar quarter, for the cigarettes that the person imported into this state in the preceding calendar quarter, a statement signed by the person under penalty of perjury that the commissioner shall treat as confidential and that shall not be considered a public record under AS 40.25.110, identifying the brand and brand styles of the cigarettes, the quantity of each brand style of cigarettes, and the person or persons to whom the cigarettes have been shipped. In this section, “calendar quarter” means each of the three-month periods ending March 31, June 30, September 30, and December 31.
AK Stat § 43.50.420 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 4. Compliance with Federal Laws Relating to Cigarettes.|Sec. 43.50.420. Enforcement.

For the purpose of enforcing AS 43.50.400 - 43.50.450, the commissioner may share information with any local, state, or federal government agency.
AK Stat § 43.50.430 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 4. Compliance with Federal Laws Relating to Cigarettes.|Sec. 43.50.430. Applicability.

AS 43.50.400 - 43.50.450 do not apply to cigarettes (1) imported into the United States for personal use free of federal tax or duty, or voluntarily abandoned to the United States Secretary of the Treasury at the time of entry; or (2) sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b); however, AS 43.50.400 - 43.50.450 apply to duty-free cigarettes that are brought back into the customs territory for resale within the customs territory.
AK Stat § 43.50.450 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 4. Compliance with Federal Laws Relating to Cigarettes.|Sec. 43.50.450. Definitions.

In AS 43.50.400 - 43.50.450, unless the context otherwise requires, (1) “cigarette” has the meaning given in AS 43.50.170; (2) “manufacturer” has the meaning given in AS 43.50.170.
AK Stat § 43.50.465 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.|Sec. 43.50.465. Directory of cigarettes approved for sale and importation.

Not later than July 30 of each year, the commissioner shall develop and make available for public inspection a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of AS 43.50.460 and all brand families that are listed in those certifications, except as follows: (1) the commissioner may not include or retain in the directory the name or brand families of any nonparticipating manufacturer that fails to provide the required certification or whose certification the commissioner determines is not in compliance with AS 43.50.460, unless the commissioner has determined that the violation has been cured to the satisfaction of the commissioner; (2) neither a tobacco product manufacturer nor brand family shall be included or retained in the directory if the commissioner concludes that (A) for a nonparticipating manufacturer, all escrow payments required under AS 45.53 for any period for any brand family, regardless of whether listed by the nonparticipating manufacturer, have not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the Department of Law; or (B) all outstanding final judgments, including interest on those judgments, for violations of AS 45.53 have not been fully satisfied for the brand family and the manufacturer; (3) the commissioner shall update the directory as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand families to keep the directory in conformity with the requirements of AS 43.50.460 - 43.50.495; (4) every licensee shall provide to the commissioner, and update as necessary, an electronic mail address for the purpose of receiving any notifications that may be required by AS 43.50.460 - 43.50.495.
AK Stat § 43.50.470 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.|Sec. 43.50.470. Prohibition against sale or importation of cigarettes not in the directory.

(a) A person may not sell, offer, or possess for sale in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family not included in the directory. (b) Under regulations adopted by the department, the department may allow a licensee a credit for the tax paid under this chapter on cigarettes that the licensee destroys or returns to the manufacturer or distributor to avoid a violation of this section if (1) the tobacco product manufacturer and brand family of the cigarettes were included in the directory at the time the licensee came into possession of the cigarettes; and (2) the tobacco product manufacturer or brand family was subsequently removed from the directory while the licensee was still in possession of the cigarettes.
AK Stat § 43.50.475 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.|Sec. 43.50.475. Agent for service of process.

(a) A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families listed or retained in the directory, appoint and continually engage without interruption the services of an agent in this state to act as agent for the service of process on whom all process and an action or proceeding against the nonparticipating manufacturer concerning or arising out of the enforcement of AS 43.50.460 - 43.50.495 and AS 45.53 may be served in any manner authorized by law. The nonparticipating manufacturer shall provide the name, address, telephone number, electronic mail address, and proof of the appointment and availability of the agent to and to the satisfaction of the commissioner and the Department of Law. (b) The nonparticipating manufacturer shall provide notice to the commissioner and the Department of Law 30 calendar days before termination of the authority of an agent and shall additionally provide proof to the satisfaction of the Department of Law of the appointment of a new agent no less than five calendar days before the termination of an existing agent appointment. If an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the commissioner and the Department of Law of the termination within five calendar days and shall include proof to the satisfaction of the Department of Law of the appointment of a new agent. (c) Any nonparticipating manufacturer whose products are sold in this state without appointing or designating an agent as required by this section is considered to have appointed the commissioner of commerce, community, and economic development as its agent and may be proceeded against in courts of this state by service of process upon the commissioner of commerce, community, and economic development in the manner described by AS 10.06.175(b), regardless of whether the nonparticipating manufacturer is a corporation; however, the appointment of the commissioner of commerce, community, and economic development as the agent does not satisfy the condition precedent to having the nonparticipating manufacturer's brand families listed or retained in the directory.
AK Stat § 43.50.480 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.|Sec. 43.50.480. Reporting and disclosure of information; escrow installments.

(a) Not later than the end of the month following the month in which cigarettes were imported or sold in the state, each licensee shall submit the information the commissioner requires to facilitate compliance with AS 43.50.460 - 43.50.495, including a list by brand family of the total number of cigarettes or, in the case of roll-your-own cigarettes, the equivalent stick count for which the licensee, during the previous calendar month, paid the tax due for the cigarettes. For a period of five years, the licensee shall maintain and make available to the commissioner all invoices and documentation of sales of cigarettes of all nonparticipating manufacturers and any other information relied upon in reporting to the commissioner. (b) The commissioner is authorized to disclose to the Department of Law any information received under this chapter and requested by the Department of Law for purposes of determining compliance with and enforcing the provisions of this chapter. The commissioner and the Department of Law shall share with each other the information received under this chapter, and may share the information with other federal, state, or local agencies only for purposes of enforcement of AS 43.50.460 - 43.50.495, AS 45.53, or corresponding laws of other states. (c) The commissioner or Department of Law may require at any time that the nonparticipating manufacturer provide proof from the financial institution in which the manufacturer has established a qualified escrow fund for the purpose of compliance with AS 45.53 of the amount of money in the fund being held on behalf of the state and the dates of deposits, and listing the amounts of all withdrawals from the fund and the dates of withdrawals. (d) In addition to the information required to be submitted under (a) of this section, the commissioner or the Department of Law may require a licensee or tobacco product manufacturer to submit any additional information, including samples of the packaging or labeling of each brand family, necessary to enable the commissioner or the Department of Law to determine whether a tobacco product manufacturer is in compliance with AS 43.50.460 - 43.50.495. (e) To promote compliance with the provisions of AS 43.50.460 - 43.50.495, the commissioner may adopt regulations requiring a tobacco product manufacturer subject to the requirements of AS 43.50.460 to make the escrow deposits required in quarterly installments during the year in which the sales covered by the deposits are made. The commissioner may require production of information sufficient to determine the adequacy of the amount of the installment deposit.
AK Stat § 43.50.485 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.|Sec. 43.50.485. Penalties and other remedies.

(a) In addition to or in place of any other civil or criminal remedy provided by law, upon a determination that a licensee has violated AS 43.50.470(a) or any regulation adopted under that statute, the commissioner may revoke or suspend the license issued under AS 43.50.010, 43.50.035, or 43.50.320 of any licensee. The department shall comply with the provisions of AS 44.62 (Administrative Procedure Act). Each offer to sell cigarettes in violation of AS 43.50.470(a) constitutes a separate violation. The commissioner also may impose a civil penalty in an amount not to exceed the greater of 500 percent of the retail value of the cigarettes sold or $5,000 upon a determination of violation of a provision of AS 43.50.470(a) or any regulations adopted under that statute. The penalty shall be imposed in the manner provided by AS 43.05.245. (b) Any cigarettes that have been sold, offered for sale, or possessed for sale in this state, or imported for personal consumption in this state in violation of AS 43.50.470(a) are contraband, regardless of whether the violation was knowing, and the cigarettes are subject to seizure and forfeiture; seized and forfeited cigarettes shall be destroyed and may not be resold. The department shall comply with the provisions of AS 44.62 (Administrative Procedure Act). (c) The Department of Law, on behalf of the commissioner, may seek an injunction to restrain a threatened or actual violation of AS 43.50.460, 43.50.470(a), or 43.50.480 by a licensee and to compel the licensee to comply with those provisions.
AK Stat § 43.50.490 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.|Sec. 43.50.490. Miscellaneous provisions.

(a) A determination of the commissioner not to list in, or to remove from, the directory a brand family or tobacco product manufacturer is subject to administrative review under AS 44.62.330 - 44.62.630. (b) A person may not be issued a license or granted a renewal of a license under AS 43.50.010, 43.50.035, or 43.50.320 unless the person has certified in writing, under penalty of perjury, that the person will comply fully with AS 43.50.460 - 43.50.495. (c) The department shall adopt under AS 44.62 (Administrative Procedure Act) reasonable regulations that it considers necessary to carry out the provisions of AS 43.50.460 - 43.50.495. (d) If a court determines that a person has violated the provisions of AS 43.50.460 - 43.50.495, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state for deposit in the general fund. Unless otherwise expressly provided, the remedies or penalties provided by AS 43.50.460 - 43.50.495 are cumulative to each other and to the remedies or penalties available under all other laws of this state.
AK Stat § 43.50.495 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.|Sec. 43.50.495. Definitions.

In AS 43.50.460 - 43.50.495, unless the context otherwise requires, (1) “brand family” means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including menthol, lights, kings, and 100s; “brand family” includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicium of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes; (2) “cigarette” has the meaning given in AS 45.53.100; (3) “commissioner” means the commissioner of revenue; (4) “department” means the Department of Revenue; (5) “directory” means the directory developed and made available under AS 43.50.465; (6) “licensee” means a person licensed or required to be licensed under AS 43.50.010, 43.50.035, or 43.50.320; (7) “Master Settlement Agreement” has the meaning given in AS 45.53.100; (8) “nonparticipating manufacturer” means a tobacco product manufacturer that is not a participating manufacturer; (9) “participating manufacturer” has the meaning given in sec. II(jj) of the Master Settlement Agreement and all amendments to that agreement; (10) “qualified escrow fund” has the meaning given in AS 45.53.100; (11) “roll-your-own” has the meaning given in AS 45.53.100(4)(B); (12) “tobacco product manufacturer” has the meaning given in AS 45.53.100; (13) “units sold” has the meaning given in AS 45.53.100.
AK Stat § 43.50.500 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.500. Tax payment by use of stamps.

A licensee shall pay the tax imposed under AS 43.50.090(a), 43.50.190(a), and 43.50.200 through the use of stamps issued under AS 43.50.500 - 43.50.700.
AK Stat § 43.50.510 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 50. Tobacco Taxes and Sales|Article 6. Cigarette Tax Stamps.|Sec. 43.50.510. Stamp design; manner of affixing.

(a) The department shall design and furnish stamps of sizes and denominations as determined by the department. (b) Notwithstanding the packaging requirements of AS 43.70.075(g)(1), a stamp required under AS 43.50.500 - 43.50.700 must be affixed (1) on the smallest package that will be handled, sold, used, consumed, or distributed in this state; and (2) in a denomination equal to the amount of tax due under this chapter on the cigarettes in the package. (c) A stamp required under AS 43.50.500 - 43.50.700 shall be affixed to the bottom of each individual package of cigarettes in a manner so that the stamp cannot be removed from the package without being mutilated or destroyed. (d) For purposes of this section, a stamp is considered affixed only if more than 80 percent of the stamp is attached to the individual package in accordance with (c) of this section and regulations adopted by the department.