Alaska Administrative Code — Title 15 (Revenue)
15 AAC 50.010
Application for license
# (a)
A person engaged in a cigarette business in the state shall file an application for a license on a form provided by the department, pay the license fee as required under 15 AAC 50.030, and, in the case of a distributor, file a surety bond as required under 15 AAC 50.040.
# (b)
The application must include the following information:
# (1)
the applicant's name and address;
# (2)
the name under which the cigarette business will be conducted;
# (3)
the applicant's cigarette business category as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer;
# (4)
in the case of vending machine operator, the number of vending machines which will be operated; and
# (5)
other information required on the department's application form.
# (c)
A person engaged in more than one cigarette business shall file a separate application for each category of cigarette business. A person conducting a cigarette business shall file a separate application for each place of business. A vending machine operator who operates a cigarette business from one place of business but who has cigarette vending machines in more than one location on the premises of others is required to file only one application.
# (d)
Licenses expire at the end of the license year and must be renewed by filing an application under this section no later than June 30 of the current license year. A person who moves a place of business to a new location must first file an application to transfer the license to the new place of business and pay the fee specified under 15 AAC 50.030(b). A person whose license is lost, stolen, or defaced, shall immediately file an application for a duplicate license and pay the fee specified under 15 AAC 50.030(c).
# (e)
The license required under this chapter is in addition to all other licenses required by law.
(Eff. 2/27/83, Register 85)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.50.020 AS 43.50.040
AS 43.50.010 AS 43.50.035 AS 43.50.150
Amendment history
Eff. 2/27/83, Register 85
Source: official source document (full AAC Title 15 PDF)
In this chapter (18 sections)
- 50.010 · Application for license
- 50.020 · Display and surrender of license
- 50.030 · License fees
- 50.040 · Distributor bond
- 50.050 · License transfer
- 50.060 · License refunds
- 50.070 · License revocation and suspension
- 50.090 · Cigarette tax
- 50.100 · Exemptions for military and Indian reservation sales
- 50.110 · Tax credits and refunds
- 50.120 · Returns
- 50.130 · Joint administration of state and municipal tobacco taxes
- 50.140 · 50.140
- 50.150 · Manufacturer's report
- 50.160 · Invoices
- 50.170 · Appeal
- 50.180 · Penalties and interest
- 50.190 · Definitions