Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.200
Nonparticipating manufacturer equity excise tax
# (a)
There is levied an excise tax of 12.5 mills on each cigarette imported or acquired in this state from a nonparticipating manufacturer.
# (b)
The tax levied by this section is in addition to the taxes levied by AS 43.50.010 - 43.50.190.
The tax shall be administered and collected in the same manner as the taxes 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)
In this section, "nonparticipating manufacturer" means a tobacco product manufacturer as defined in AS 45.53.100 that is not a participating manufacturer as that term is defined in sec.
II(jj) of the Master Settlement Agreement.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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…
- 43.50.475 · Agent for service of process