Alaska Statutes — Title 43 (Revenue and Taxation)

AS 43.70.110

Definitions

In this chapter, unless the context otherwise requires,

# (1)

"business" means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;

# (2)

"commissioner" means the commissioner of commerce, community, and economic development;

# (3)

"department" means the Department of Commerce, Community, and Economic
Development;

# (4)

"electronic smoking product" has the meaning given in AS 11.81.900(b);

# (5)

"line of business" means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit;

# (6)

"person" includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit;

# (7)

"product containing nicotine" does not include a cigarette, a cigar, tobacco, or a product containing tobacco.

Source: official source document (full Title 43 PDF)

In this chapter (16 sections)

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