Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.495
Definitions
In AS 43.50.460 - 43.50.495, unless the context otherwise requires,
# (1)
"brand family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including menthol, lights, kings, and 100s; "brand family" includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicium of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes;
# (2)
"cigarette" has the meaning given in AS 45.53.100;
# (3)
"commissioner" means the commissioner of revenue;
# (4)
"department" means the Department of Revenue;
# (5)
"directory" means the directory developed and made available under AS 43.50.465;
# (6)
"licensee" means a person licensed or required to be licensed under AS 43.50.010,
43.50.035, or 43.50.320;
# (7)
"Master Settlement Agreement" has the meaning given in AS 45.53.100;
# (8)
"nonparticipating manufacturer" means a tobacco product manufacturer that is not a participating manufacturer;
# (9)
"participating manufacturer" has the meaning given in sec. II(jj) of the Master Settlement
Agreement and all amendments to that agreement;
# (10)
"qualified escrow fund" has the meaning given in AS 45.53.100;
# (11)
"roll-your-own" has the meaning given in AS 45.53.100(4)(B);
# (12)
"tobacco product manufacturer" has the meaning given in AS 45.53.100;
# (13)
"units sold" has the meaning given in AS 45.53.100.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.580 · Possession of unstamped cigarettes
- 43.50.590 · Refunds or credits for unused stamps and for unsalable,…
- 43.50.600 · Stamps prohibited on cigarette packages not complying with…
- 43.50.610 · Unstamped cigarettes as contraband; seizure
- 43.50.620 · Forfeiture and destruction of seized cigarettes
- 43.50.625 · Forfeiture of other property
- 43.50.630 · Monthly reports; records retention; inspection of records
- 43.50.640 · Misconduct involving unstamped cigarettes or stamps in the…
- 43.50.650 · Misconduct involving unstamped cigarettes or stamps in the…
- 43.50.660 · Construction of criminal statutes
- 43.50.670 · Unauthorized transfer of unaffixed stamps