Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.590
Refunds or credits for unused stamps and for unsalable, destroyed, or certain returned cigarette packages
# (a)
The department shall adopt procedures for a refund or credit to a licensee in the amount of the denominated value, less the discount given under AS 43.50.540, for
# (1)
unused or damaged stamps;
# (2)
stamps affixed to cigarette packages that have become unfit for use or sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state; or
# (3)
stamps affixed to cigarette packages that are sold or distributed outside the state if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state and the licensee is properly licensed in the jurisdictions outside the state where the sales or distributions are made.
# (b)
A refund or credit under (a) of this section may not be allowed for stamps affixed to cigarette packages in violation of this chapter or AS 45.53.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.740 · Manufacturer price list
- 43.50.750 · Contracts in violation of law are illegal
- 43.50.760 · Determination of cost; determination of cost of cigarettes…
- 43.50.780 · Injunction
- 43.50.790 · Administration of AS 43.50.710 - 43.50.849; regulations
- 43.50.800 · Presumptions applicable to determination of cost