Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.410
Imported cigarettes: requirements
A person that imports into this state for sale or distribution in this state cigarettes manufactured outside of the United States shall file with the department, on or before the last day of each calendar quarter, for the cigarettes that the person imported into this state in the preceding calendar quarter, a statement signed by the person under penalty of perjury that the commissioner shall treat as confidential and that shall not be considered a public record under AS 40.25.110, identifying the brand and brand styles of the cigarettes, the quantity of each brand style of cigarettes, and the person or persons to whom the cigarettes have been shipped. In this section, "calendar quarter" means each of the three-month periods ending March 31, June 30, September 30, and December 31.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.570 · Interest