Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.400
Sale or distribution of cigarettes; prohibitions
A person may not
# (1)
sell or distribute to consumers in this state, acquire, hold, own, possess, or transport for sale or distribution in this state, or import or cause to be imported into this state for sale or distribution in this state cigarettes
# (A)
the package of which
(i) bears a statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including labels stating, "for export only," "U.S. tax-exempt," "for use outside U.S.," or similar wording; or
(ii) does not comply with all requirements of federal law regarding health warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including the warning labels required by 15 U.S.C. 1333 (Federal Cigarette Labeling and Advertising Act), and all federal trademark and copyright laws;
# (B)
imported into the United States on or after January 1, 2000, in violation of 26 U.S.C.
5754; or
# (C)
for which a list of the ingredients added to tobacco in the manufacture of those cigarettes has not been submitted to the Secretary of the United States Department of Health and Human Services as required under 15 U.S.C. 1335a (Federal Cigarette Labeling and Advertising Act);
# (2)
alter a package of cigarettes before sale or distribution to the consumer so as to remove, conceal, or obscure
# (A)
a statement, label, stamp, sticker, or notice described in (1)(A)(i) of this section; or
# (B)
any health warning, including a health warning that is specified in 15 U.S.C. 1333
(Federal Cigarette Labeling and Advertising Act).
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.560 · Suspension of deferred-payment basis privilege