Alaska Statutes — Title 43 (Revenue and Taxation)
AS 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.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.50.010 · License
- 43.50.020 · Separate licenses
- 43.50.030 · License fees
- 43.50.035 · Wholesaler-distributor license
- 43.50.040 · Expiration of licenses
- 43.50.050 · Transfer of licenses
- 43.50.060 · Refunds
- 43.50.070 · Suspension or revocation of or refusal to renew a license
- 43.50.080 · Returns
- 43.50.090 · Tax imposed
- 43.50.100 · Unlicensed possession or sale
- 43.50.105 · Restrictions on shipping or transporting cigarettes
- 43.50.110 · Taxpayer's remedies
- 43.50.120 · Lien
- 43.50.130 · Records
- 43.50.140 · Disposition of proceeds
- 43.50.145 · Notification of noncompliance; confiscation of noncomplying…
- 43.50.150 · Administration and regulatory authority; cooperation with…
- 43.50.160 · Criminal penalties
- 43.50.170 · Definitions
- 43.50.180 · Short title
- 43.50.190 · Additional tax levy on cigarettes
- 43.50.200 · Nonparticipating manufacturer equity excise tax
- 43.50.300 · Excise tax levied
- 43.50.310 · Exemptions
- 43.50.320 · Licensing
- 43.50.330 · Returns
- 43.50.335 · Tax credits and refunds
- 43.50.340 · Records
- 43.50.350 · Disposition of proceeds
- 43.50.360 · Annual report
- 43.50.370 · Regulations
- 43.50.390 · Definitions
- 43.50.400 · Sale or distribution of cigarettes; prohibitions
- 43.50.410 · Imported cigarettes: requirements
- 43.50.420 · Enforcement
- 43.50.430 · Applicability
- 43.50.450 · Definitions
- 43.50.460 · Tobacco product manufacturer certifications
- 43.50.465 · Directory of cigarettes approved for sale and importation