Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.50.849
Definitions
In AS 43.50.710 - 43.50.849,
# (1)
"cigarette" has the meaning given in AS 43.50.170;
# (2)
"department" means the Department of Revenue;
# (3)
"person" has the meaning given in AS 43.50.170;
# (4)
"retailer" has the meaning given in AS 43.50.170 and includes a person licensed or required to be licensed as a direct-buying retailer under this chapter and a person who holds or is required to hold a license endorsement under AS 43.70.075;
# (5)
"sale" has the meaning given in AS 43.50.170;
# (6)
"sell at retail," "sale at retail," or "retail sales" means a sale for consumption or use made in the ordinary course of trade or usual conduct of the seller's business;
# (7)
"sell at wholesale," "sale at wholesale," or "wholesale sales" means a sale made in the ordinary course of trade or usual conduct by a wholesaler to a retailer for the purpose of resale;
# (8)
"trade discount" means a price reduction that is offered by a cigarette manufacturer on the date of sale, is reflected on the invoice as a deduction from the manufacturer's list price, and is fully earned and determinable on the date of sale;
# (9)
"wholesaler" means a person licensed or required to be licensed under AS 43.50.010 or AS
43.50.035 and who sells cigarettes to a retailer for the purpose of resale.
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