Alaska Administrative Code — Title 15 (Revenue)

15 AAC 50.190

Definitions

Official textakleg.govlast amended Feb 27, 1983

In addition to the definitions contained in AS 43.50.170, in this chapter

# (1)

"cigarette business" means a category of activity in the state as a manufacturer, distributor, direct-buying retailer, vending machine operator, retailer, or buyer of cigarettes;

# (2)

"department" means the Department of Revenue;

# (3)

"import or acquire" includes all manners, ways, and modes of bringing or obtaining cigarettes in the state and, in the case of a manufacturer, includes bringing cigarettes into the state for samples or storage;

# (4)

"Indian" means a person registered on the tribal rolls of the Indian tribe occupying an
Indian reservation;

# (5)

"Indian reservation" means all land set aside by the United States for the exclusive use and occupancy of Indian tribes, which are recognized as Indian reservations under federal law and, as of February 27, 1983, includes only the Annette Islands Reserve set aside by the United States for the exclusive use and occupancy of Metlakatla Indian Community; and

# (6)

"license year" means the 12 months commencing July 1 of one calendar year and ending June 30 of the following calendar year.
(Eff. 2/27/83, Register 85)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.50.150 AS 43.50.170

Amendment history

Eff. 2/27/83, Register 85

Source: official source document (full AAC Title 15 PDF)

In this chapter (18 sections)

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