Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.700
Definitions
In AS 43.50.500 - 43.50.700, unless the context otherwise requires,
# (1)
"affiliated licensees" means two or more licensees in which the same person holds, directly or indirectly, at least a 50 percent ownership interest;
# (2)
"carton" means a box or container originating from the manufacturer that contains packages of that manufacturer's cigarettes;
# (3)
"cigarette" has the meaning given in AS 43.50.170;
# (4)
"licensee" means a person licensed by the department under AS 43.50.010 or 43.50.035 to sell, distribute, purchase, possess, or acquire cigarettes;
# (5)
"package" means the individual packet, box, or other container, originating from the manufacturer, in which retail sales of cigarettes are normally made or intended to be made;
"package" does not include containers that are cartons, cases, bales, or boxes that contain packages of cigarettes;
# (6)
"person" has the meaning given in AS 43.50.170;
# (7)
"shipping container" means the case, box, parcel, or other container in which cartons or packages of cigarettes are placed for shipment or transportation from one place to another;
"shipping container" does not include a package in which retail sales of cigarettes are normally made or intended to be made;
# (8)
"stamp" means a stamp or other indicium that is
# (A)
printed, manufactured, or made under authorization of the department under this chapter;
# (B)
issued, sold, or circulated by the department; and
# (C)
used to pay the cigarette taxes levied under this chapter;
# (9)
"unstamped cigarettes" means a package containing cigarettes that is not affixed with the stamp required by AS 43.50.500 - 43.50.700 or is affixed with a stamp in a denomination less than the tax levied under this chapter.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.50.810 · Minimum prices for cigarette sales
- 43.50.845 · Short title for AS 43.50.710 - 43.50.849
- 43.50.849 · Definitions