Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.530
Sale of stamps
# (a)
The department shall furnish stamps for sale to licensees.
# (b)
The department may enter into agreements with financial institutions to permit the sale of stamps by those institutions. The department shall make a list of financial institutions authorized to sell stamps under this section available to the public.
# (c)
The department may limit the number of stamps sold to a licensee during the three months immediately preceding the effective date of a tax increase under AS 43.50.090, 43.50.190, or 43.50.200 to minimize the amount of cigarette stockpiling by a licensee. The department may not set the limit of stamps that a licensee may purchase during that three-month period below an amount equal to three times the average monthly stamp purchases made by the licensee during the 12-month period immediately preceding that three-month period.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.700 · Definitions
- 43.50.710 · Sale at less than minimum price; rebate in price
- 43.50.720 · Sale at less than minimum price; sale with gift or…
- 43.50.730 · Sale to another wholesaler