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2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.005. Refined fuel surcharge levied.

(a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state.
(b) The following refined fuels are exempt from the surcharge imposed under this section:
(1) fuel sold to a federal or state government agency for official use;
(2) fuel refined and used outside the United States;
(3) liquefied petroleum gas;
(4) aviation fuel;
(5) fuel sold or transferred between qualified dealers.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.007. Use of revenue derived from the refined fuel surcharge.

The legislature may appropriate the annual estimated balance of the surcharge levied under AS 43.40.005 to the oil and hazardous substance release prevention account of the oil and hazardous substance release prevention and response fund established in AS 46.08.010. Nothing in this section creates a dedicated fund.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.013. Collection of the refined fuel surcharge and the motor fuel tax.

Every dealer who sells or otherwise transfers refined or motor fuel in the state shall collect the surcharge and tax required in this chapter at the time of sale, and remit the total surcharge and tax collected during each calendar month of each year to the department by the last day of each succeeding month. Every user shall likewise remit the surcharge and tax required in this chapter and accrued on fuel actually used by the user during each month. If the monthly return is timely filed, one percent of the total monthly surcharge and tax due, limited to a maximum of $100, may be deducted and retained to cover the expense of accounting and filing the monthly return. At the time the remittance is made, each dealer or user shall submit a statement to the department showing all fuel that the dealer or user has distributed or used during the month.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.015. Exemption from collection of tax.

(a) A dealer who has a reasonable belief at the time of sale or transfer that fuel that is sold or transferred is not to be used as motor fuel need not collect the motor fuel tax. However, as to fuel for which the tax was not collected and for which a certificate of use was not obtained, if the department determines that the fuel was put to a use that is taxable under this chapter, the dealer is liable for the tax and subject to a civil penalty under AS 43.05.220(a) whether or not the dealer's belief that the fuel sold or transferred would not be used as motor fuel was reasonable.
(b) Except for sale or transfer of fuel under (d) of this section, if the motor fuel tax is not collected, the dealer shall obtain a certificate of use from the buyer or transferee at the time of the first sale or transfer of the fuel stating that the fuel that has been or will be purchased or received is not intended for use as motor fuel. The form of the certificate of use shall be prescribed by the department by regulation. The department may not collect the motor fuel tax from a dealer for fuel for which a certificate of use has been properly obtained under this subsection.
(c) A certificate of use obtained under this section must be renewed annually for exemptions listed under AS 43.40.100(2).
(d) A certificate of use is not required under this section
(1) for fuel exempted under AS 43.40.100(2)(C) or (J); and
(2) for fuel exempted under AS 43.40.100(2)(I) other than fuel sold or transferred under this exemption to a person who is engaged in construction or mining activity.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.030. Refund of the motor fuel tax for nonhighway use.

(a) Except as specified in AS 43.40.010(j), a person who uses motor fuel to operate an internal combustion engine is entitled to a motor fuel tax refund of six cents a gallon if
(1) the tax on the motor fuel has been paid;
(2) the motor fuel is not aviation fuel, or motor fuel used in or on watercraft; and
(3) the internal combustion engine is not used in or in conjunction with a motor vehicle licensed to be operated on public ways.
(b) The entire amount of the motor fuel tax levied by this chapter shall be refunded to the purchaser on that part of the motor fuel used in a foreign country on which the tax has been paid when the fuel is sold and delivered in the state for non-highway use in a foreign country.
(c) The department shall establish the necessary regulations and prescribe the appropriate forms to prove that, for purposes of the motor fuel tax, the motor fuel is taken to and used in foreign countries.
(d) If a person obtains motor fuel on which the motor fuel tax levied by this chapter has been paid and the motor fuel is exempt from the motor fuel tax, the person is entitled to a refund of the motor fuel tax paid.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.035. Other refunds and credits.

(a) A person who resells fuel on which a surcharge under AS 43.40.005 or the tax under AS 43.40.010(a) or (b) was previously paid is entitled to a credit or refund of (1) the motor fuel tax if the resold fuel is not motor fuel and the requirements of AS 43.40.015 have been fulfilled; or (2) the amount of surcharge or tax previously paid exceeds the surcharge or tax due on the resale. The amount of the credit or refund under this section is equal to the amount of the surcharge or tax previously paid on the resold fuel less the amount of the surcharge or tax prescribed by AS 43.40.005 or 43.40.010(a) or (b), respectively.
(b) A reseller may elect, with the express written consent of the supplier of the reseller, to receive the credit or refund under this section directly from the supplier rather than by filing a claim for the credit or refund with the department. When an election is properly made under this subsection, the supplier may claim the credit or refund from the department. To be effective an election under this subsection must be signed in quadruplicate by the reseller and by the supplier. The reseller and the supplier shall each file one copy of the election, with original signatures, with the department. The reseller and supplier shall each retain a copy of the election with original signatures for audit review by the department. If an election is made under this subsection, it may not be revoked without the express written consent of the supplier.
(c) For motor fuel sold to federal, state, and local government agencies for official use and purchased with a government credit card, the credit card issuer may apply for a refund of any motor fuel tax assessed on the purchase if the tax is not billed by the credit card issuer to the government agency making the purchase. For refined fuel sold to federal agencies for official use and purchased with a government credit card, the credit card issuer may apply for a refund of any refined fuel surcharge assessed on the purchase if the surcharge is not billed by the credit card issuer to the government agency making the purchase.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.050. Refund claim by affidavit or other documentation.

(a) A person who claims a refund under AS 43.40.030 shall present the claim for the refund to the commissioner by affidavit upon a form provided by the commissioner. The claim shall include the name, address, and occupation of the applicant, the nature of the business of the applicant, and a description sufficient to identify the machinery or equipment in which the motor fuel for which the refund is claimed was used. The claim shall be accompanied by each invoice issued to the claimant at the time the motor fuel was purchased. The commissioner may require any additional information that the commissioner considers necessary for the administration of this subsection.
(b) A claim for refund under AS 43.40.030 or 43.40.035 shall be filed within one year after the date of the purchase of the refined or motor fuel as indicated on the invoice, and failure to file within the one-year period is a waiver of the right to the refund. A claim is considered to be filed when the claim is mailed or personally presented to an office of the department.
(c) A reseller who claims a refund or credit under AS 43.40.035 shall present the refund claim to the department or to the supplier of that reseller by affidavit on a form provided by the department. The claim shall include the name, address, and occupation of the applicant, the nature of the business of the applicant, and a description sufficient to identify the reason for the refund or credit. The claim shall be supported by documentation required by the department.
(d) A credit card issuer who claims a refund under AS 43.40.035 shall present the refund claim to the department on a form prescribed by the department together with documentation of the claim required by the department.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.070. Refund warrants.

(a) Upon approval of a refund claim of the motor fuel tax by the department, a disbursement shall be made from the highway fuel tax account in the general fund in favor of the applicant in the amount of the claim.
(b) Upon approval of a refund claim of the refined fuel surcharge by the department, a disbursement shall be made from the oil and hazardous substance release prevention account of the oil and hazardous substance release prevention and response fund established in AS 46.08.010 in favor of the applicant in the amount of the claim.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.080. Examination of books and records.

(a) To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books and records of a distributor of the refined or motor fuel. The department may cancel the refund of a claimant relying on a fraudulent invoice.
(b) [Repealed, § 46 ch 113 SLA 1980.]
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.094. Qualified dealer license.

(a) A dealer is eligible for a qualified dealer license if the dealer sells at least 50 percent of fuel acquired to unrelated persons for any combination of the following purposes:
(1) resale;
(2) use in heating private or commercial buildings or facilities;
(3) use in jet propulsion aircraft;
(4) motor fuel.
(b) A person applying for a qualified dealer license must use a form or format prescribed by the department. At the time of application, the applicant must provide an estimate of the average number of gallons of fuel subject to surcharge or tax each month during a calendar year, and state the estimated amount of surcharge and tax on those gallons. A license issued under this section is not transferable.
(c) The department may not issue or renew a qualified dealer license if
(1) the department finds that the applicant or qualified dealer has withheld information required in the application or that the information submitted in the application is false or misleading;
(2) the applicant, or a responsible person of a business organization that is applying for the license, has been convicted within the last 10 years, in this state or in any other taxing jurisdiction, of crimes involving a fuel surcharge or tax;
(3) the qualified dealer fails to comply with a requirement of this chapter;
(4) the qualified dealer has failed to pay in full the surcharge, taxes, interest, and penalties levied under AS 43.05 or this chapter.
(d) The department may
(1) issue only one qualified dealer license to each person;
(2) put additional limitations on the applicant or holder of a qualified dealer license.
(e) A license issued under this section expires on June 30 following the date of issue. Before a license issued under this section expires, the licensee may apply to renew the license, on a form or in a format prescribed by the department, for one year after the expiration date of the license.
(f) If the department determines a qualified dealer license may not be issued or renewed under this section, the department shall mail or electronically deliver a notice of license denial or nonrenewal to the person whose license was denied or not renewed. The person may appeal a notice of license denial or nonrenewal not later than 10 days after the date the notice was mailed or electronically delivered.
(g) The department may, at the time an applicant applies for a qualified dealer license, require the applicant to file a bond or other security with the department in an amount equal to twice the estimated surcharge and tax due to the department in one month, or $5,000, whichever is greater.
(h) The department may adopt regulations to implement this section, including regulations relating to the revocation of a license.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 40. Motor Fuel Tax › Sec. 43.40.100. Definitions.

In this chapter,
(1) “dealer” means a person who sells or otherwise transfers in this state refined or motor fuel on which the surcharge or tax imposed by this chapter has not been paid;
(2) “motor fuel” means fuel used in an engine for the propulsion of a motor vehicle or aircraft, and fuel used in and on watercraft for any purpose, or in a stationary engine, machine, or mechanical contrivance that is run by an internal combustion motor; “motor fuel” does not include
(A) fuel consigned to foreign countries;
(B) fuel sold for use in jet propulsion aircraft operating in flights
(i) to foreign countries; or
(ii) that continue from foreign countries, unless exemption of the motor fuel from taxation is disallowed because of the refiner's failure to comply with the provisions of a voluntary agreement under AS 43.40.092 in conjunction with expansion of refinery capacity;
(C) fuel used in stationary power plants operating as public utility plants and generating electrical energy for sale to the general public;
(D) fuel used by nonprofit power associations or corporations for generating electric energy for resale;
(E) fuel used by charitable institutions;
(F) fuel sold or transferred between qualified dealers;
(G) fuel sold to federal, state, and local government agencies for official use;
(H) fuel used in stationary power plants that generate electrical energy for private residential consumption;
(I) fuel used to heat private or commercial buildings or facilities;
(J) fuel used for other nontaxable purposes as prescribed by regulations adopted by the department;
(K) fuel used in stationary power plants of 100 kilowatts or less that generate electrical power for commercial enterprises not for resale; or
(L) residual fuel oil used in and on watercraft if the residual fuel oil is sold or transferred in the state or consumed by a user; for purposes of this subparagraph, “residual fuel oil” means the heavy refined hydrocarbon known as number 6 fuel oil that is the residue from crude oil after refined petroleum products have been extracted by the refining process and that may be consumed or used only when sufficient heat is provided to the oil to reduce its viscosity rated by kinetic unit and to give it fluid properties sufficient for pumping and combustion;
(3) “qualified dealer” means a person who (A) refines, (B) imports, (C) manufactures, (D) produces, (E) compounds, or (F) wholesales refined or motor fuel;
(4) “refined fuel” means fuel produced from oil that is used in an engine, machine, or contrivance that creates heat, energy, or power;
(5) “user” means a person consuming or using refined or motor fuel, who
(A) purchases the fuel out of the state and ships it into the state for personal use in the state;
(B) manufactures the fuel in the state; or
(C) purchases or receives fuel in the state that is not subject to the surcharge or tax under this chapter at the time of purchase or receipt or is subject to a surcharge or tax that is less than the rate prescribed by AS 43.40.005 or 43.40.010.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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) [See contingent amendment note.] 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.
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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) [See contingent amendment note.] 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 50. Tobacco Taxes and Sales › Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales. › Sec. 43.50.465. 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.