Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.190
Additional tax levy on cigarettes
# (a)
[See contingent amendment note.] There is levied an excise tax on each cigarette imported or acquired in this state,
# (1)
after December 31, 2004, but before July 1, 2006, 42 mills;
# (2)
after June 30, 2006, but before July 1, 2007, 52 mills;
# (3)
after June 30, 2007, 62 mills.
# (b)
The tax levied by this section is in addition to the tax levied by AS 43.50.010 - 43.50.180.
The tax shall be administered and collected in the same manner as the tax levied by AS 43.50.010
- 43.50.180, except that receipts from the tax shall be deposited in the general fund. The penalties provided in AS 43.05 and this chapter apply to the tax levied in this section.
# (c)
The tax imposed under (a) of this section does not apply to the first 400 cigarettes personally transported into the state by an individual for that individual's personal consumption during the calendar month.
# (d)
A portion of the annual proceeds of the tax levied under (a) of this section equal to 8.9 percent of the total proceeds of the tax shall be deposited into the tobacco use education and cessation fund established in AS 37.05.580. This deposit shall be in addition to any sums deposited into the fund under AS 37.05.580(a).
# (e)
In this section, "cigarette" has the meaning given in AS 43.50.170.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.470 · Prohibition against sale or importation of cigarettes not…