Alaska Administrative Code — Title 15 (Revenue)
15 AAC 50.110
Tax credits and refunds
# (a)
A person paying tax on cigarettes which are destroyed, or which are returned unsalable to the manufacturer, before sale, may claim a credit on a return of the tax paid on the destroyed or unsalable cigarettes.
# (b)
If a claim for credit is made for cigarettes returned unsalable, the claim for credit must be supported by a credit invoice issued by the manufacturer.
# (c)
If a person is entitled to a credit under this section after having filed a final return under
15 AAC 50.120(e), the person may claim a refund of the tax. A claim for refund must be filed on a form provided by the department and must include the number and circumstances of the cigarettes destroyed or returned unsalable.
(Eff. 2/27/83, Register 85; am 7/8/2020, Register 235)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.50.090 AS 43.50.150
Amendment history
Eff. 2/27/83, Register 85; am 7/8/2020, Register 235
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