reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; and
T = 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.
2023 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 50. Tobacco Taxes and Sales › Article 7. Unfair Cigarette Sales. › Sec. 43.50.849. Definitions.

In AS 43.50.710 - 43.50.849,
(1) “cigarette” has the meaning given in AS 43.50.170;
(2) “department” means the Department of Revenue;
(3) “person” has the meaning given in AS 43.50.170;
(4) “retailer” has the meaning given in AS 43.50.170 and includes a person licensed or required to be licensed as a direct-buying retailer under this chapter and a person who holds or is required to hold a license endorsement under AS 43.70.075;
(5) “sale” has the meaning given in AS 43.50.170;
(6) “sell at retail,” “sale at retail,” or “retail sales” means a sale for consumption or use made in the ordinary course of trade or usual conduct of the seller's business;
(7) “sell at wholesale,” “sale at wholesale,” or “wholesale sales” means a sale made in the ordinary course of trade or usual conduct by a wholesaler to a retailer for the purpose of resale;
(8) “trade discount” means a price reduction that is offered by a cigarette manufacturer on the date of sale, is reflected on the invoice as a deduction from the manufacturer's list price, and is fully earned and determinable on the date of sale;
(9) “wholesaler” means a person licensed or required to be licensed under AS 43.50.010 or AS 43.50.035 and who sells cigarettes to a retailer for the purpose of resale.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 1. Vehicle Rental Taxes. › Sec. 43.52.050. Liability for payment of vehicle rental taxes.

(a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and paid to the department
(1) by the person who provides the leased or rented vehicle; and
(2) in the manner and at the times required by the department by regulation.
(b) The tax shall be stated as a separate item on the lease or rental contract or other document invoicing payment.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 1. Vehicle Rental Taxes. › Sec. 43.52.080. Administration of tax and sharing of information with municipalities.

(a) The department shall administer the taxes imposed by this chapter and may adopt necessary regulations.
(b) The proceeds of the vehicle rental taxes imposed by AS 43.52.010 - 43.52.099 shall be deposited into a special vehicle rental tax account in the general fund.
(c) The legislature may appropriate the actual balance of the vehicle rental tax account for tourism development and marketing. This section is not intended to create a dedicated fund.
(d) 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 AS 43.52.010 - 43.52.099 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 1. Vehicle Rental Taxes. › Sec. 43.52.099. Definitions.

In AS 43.52.010 - 43.52.099,
(1) “fees and costs” means all charges incurred by the renter before the tax imposed under AS 43.52.010 - 43.52.099 except
(A) fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance;
(B) parking tickets;
(C) sales or excise taxes;
(D) payment for damages to the vehicle during the rental period;
(E) concession fees paid to an airport;
(F) customer facility charges set by the commissioner of transportation and public facilities under AS 02.15.090; and
(G) customer facility maintenance charges set by the commissioner of transportation and public facilities under AS 02.15.090;
(2) “passenger vehicle” means a motor vehicle as defined in AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the state, but does not include
(A) a commercial motor vehicle as that term is defined in AS 28.90.990;
(B) emergency or fire equipment that is necessary to the preservation of life or property;
(C) a farm vehicle that is controlled and operated by a farmer, used to transport agricultural products, farm machinery, or farm supplies to or from that farmer's farm, not used in the operations of a common or contract motor carrier, and used within 150 miles of the farmer's farm;
(D) a recreational vehicle;
(E) a taxicab;
(F) a rental truck; in this subparagraph, “rental truck” means a motor vehicle with a gross vehicle weight rating greater than 8,500 pounds that is designed, used, or maintained primarily for the transportation of personal property;
(G) a vehicle provided by an automobile dealer to a customer as replacement transportation during warranty, recall, or service contract repairs if the dealer does not receive compensation from the customer; or
(H) a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990;
(3) “recreational vehicle” means
(A) a motor vehicle or trailer for recreational dwelling purposes;
(B) a motor home or other vehicle with a motor home body style;
(C) a one-piece camper vehicle; and
(D) any other self-propelled vehicle with living quarters;
(4) “tax” means the excise tax levied under AS 43.52.010 - 43.52.099 on the charge made for the rental of a passenger or recreational vehicle;
(5) “vehicle” means a device in, upon, or by which a person or property may be transported or drawn upon or immediately over a highway or vehicular way or area; “vehicle” does not include
(A) devices used exclusively upon stationary rails or tracks;
(B) mobile homes; or
(C) watercraft.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. › Sec. 43.52.200. Levy of excise tax on overnight accommodations on commercial passenger vessels.

There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine water with the intent to allow passengers to embark or disembark.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. › Sec. 43.52.220. Liability for payment of tax.

A passenger subject to the excise tax imposed by AS 43.52.200 - 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the times required by the department by regulation.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. › Sec. 43.52.230. Disposition of receipts.

(a) The proceeds from the tax imposed under AS 43.52.200 - 43.52.295 shall be deposited in a special “commercial vessel passenger tax account” in the general fund. The legislature may appropriate money from this account for the purposes described in (b) and (d) of this section.
(b) For each voyage of a commercial passenger vessel, the commissioner shall identify the first seven ports of call in the state and the number of passengers subject to the tax imposed under AS 43.52.200 - 43.52.295 on board at each port of call. Subject to annual appropriation by the legislature, the commissioner shall distribute to each port of call $5 for each passenger subject to the tax imposed under AS 43.52.200 - 43.52.295. If the port of call is a city located within a borough not otherwise unified with the borough, the commissioner shall distribute $2.50 for each passenger to the city and $2.50 to the borough. A city or borough that receives a payment under this subsection shall use the funds for port facilities, harbor infrastructure, and other services provided to the commercial passenger vessels and the passengers on board those vessels.
(c) [Repealed, § 12 ch 101 SLA 2010.]
(d) In addition to making an appropriation for the payments described in (b) of this section, the legislature may appropriate money from the commercial vessel passenger tax account to projects that (1) improve port and harbor infrastructure, (2) provide services to commercial passenger vessels and the passengers on board those vessels, or (3) improve the safety and efficiency of the interstate and foreign commerce activities in which the vessels and the passengers on board those vessels are engaged.
(e) After October 31, 2010, and before November 1, 2015, a home rule or general law municipality that imposes and collects a tax on a passenger traveling on a commercial passenger vessel under a law enacted by the municipality before December 17, 2007, may not receive an appropriation under (d) of this section.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. › Sec. 43.52.240. Administration.

The department shall
(1) collect and enforce the collection of taxes due under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05;
(2) adopt regulations necessary for the administration of AS 43.52.200 - 43.52.295; and
(3) subject to annual appropriation, distribute the payments described in AS 43.52.230(b).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. › Sec. 43.52.255. Tax reduction for local levies.

The tax imposed on a passenger by AS 43.52.200 - 43.52.295 shall be reduced by the total amount of a tax on the passenger traveling on a commercial passenger vessel that is imposed and collected by a home rule or general law municipality under a law enacted before December 17, 2007.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. › Sec. 43.52.260. Periodic report.

The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a report that
(1) addresses the projected needs of communities to safely and efficiently host passengers that pay taxes under AS 43.52.200 - 43.52.295; and
(2) summarizes the extent to which appropriations of the proceeds of the tax have been used to defray the cost of meeting the needs described in (1) of this section.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 52. Transportation Taxes › Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels. › Sec. 43.52.295. Definitions.

In AS 43.52.200 - 43.52.295,
(1) “commercial passenger vessel” means a boat or vessel that is used in the common carriage of passengers in commerce; “commercial passenger vessel” does not include
(A) vessels with fewer than 250 berths or other overnight accommodations for passengers;
(B) noncommercial vessels, warships, and vessels operated by the state, the United States, or a foreign government;
(2) “marine water of the state” and “state marine water” have the meaning given to “waters” in AS 46.03.900, except that they include only marine waters;
(3) “passenger” means a person whom a common carrier has contracted to carry from one place to another;
(4) “voyage” means any trip or itinerary lasting more than 72 hours on the state's marine water.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 55. Oil and Gas Production Tax and Oil Surcharge › Article 1. Oil and Gas Production Tax. › Sec. 43.55.017. Relation to other taxes.

(a) Except as provided in this chapter, the taxes imposed by this chapter are in place of all taxes now imposed by the state or any of its municipalities, and neither the state nor a municipality may impose a tax on
(1) producing oil or gas leases;
(2) oil or gas produced or extracted in the state;
(3) the value of intangible drilling and development costs, as described in 26 U.S.C. 263(c) (Internal Revenue Code), as amended through January 1, 1974.
(b) The taxes imposed by this chapter are in place of all taxes imposed by a municipality upon oil or gas in place or nonproducing oil or gas leases or properties.
(c) The taxes imposed by this chapter are not in place of the tax imposed by income taxes, franchise taxes, or taxes upon the retail sale of oil or gas products.