Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.100
Unlicensed possession or sale
Official textakleg.gov
# (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[Repealed, § 45 ch 113 SLA 1980.]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[Repealed, § 3 ch 166 SLA 1976.]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[Repealed, § 45 ch 113 SLA 1980.]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[Repealed, § 45 ch 113 SLA 1980.]
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