Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.390
Definitions
In AS 43.50.300 - 43.50.390,
# (1)
"distributor" means a person who
# (A)
brings, or causes to be brought, a tobacco product into the state from outside the state for sale;
# (B)
makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or
# (C)
ships or transports a tobacco product to a retailer in the state for sale by the retailer;
# (2)
"licensee" means a distributor who is
(A) licensed under AS 43.50.320; or
(B) exempted by AS 43.50.320(g) from licensing under AS 43.50.320;
# (3)
"the tax" means the tax levied by AS 43.50.300;
# (4)
"tobacco product" means
# (A)
a cigar;
# (B)
a cheroot;
# (C)
a stogie;
# (D)
a perique;
# (E)
snuff and snuff flour;
# (F)
smoking tobacco, including granulated, plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable for smoking in a pipe or cigarette;
# (G)
chewing tobacco, including cavendish, twist, plug, scrap, and tobacco suitable for chewing; or
# (H)
an article or product made of tobacco or a tobacco substitute, but not including a cigarette as defined in AS 43.50.170;
# (5)
"wholesale price" means
# (A)
the established price for which a manufacturer sells a tobacco product to a distributor after deduction of a discount or other reduction received by the distributor for quantity or cash if the manufacturer's established price is adequately supported by bona fide arm's length sales as determined by the department; or
# (B)
the price, as determined by the department, for which tobacco products of comparable retail price are sold to distributors in the ordinary course of trade if the manufacturer's established price does not meet the standards of (A) of this paragraph.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.480 · Reporting and disclosure of information; escrow installments
- 43.50.485 · Penalties and other remedies
- 43.50.490 · Miscellaneous provisions
- 43.50.495 · Definitions
- 43.50.500 · Tax payment by use of stamps
- 43.50.510 · Stamp design; manner of affixing
- 43.50.520 · Stamp required before sale, distribution, or consumption
- 43.50.530 · Sale of stamps
- 43.50.540 · Purchase of and payment for stamps
- 43.50.550 · Deferred-payment basis for stamps