- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 320. Licensing.
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AS 43.50.320. Licensing.
- (a) Except as provided in (g) of this section, a person must be licensed by the department if the person engages in
business as a distributor for a tobacco product that is subject to the tax.
- (b) The department, upon application and payment of a fee of $50, shall issue a license for one year to a person who
applies for a license under (a) of this section.
- (c) The department may refuse to issue a license under this section if there is reasonable cause to believe the
information submitted in the application is false or misleading and is not made in good faith.
- (d) A license issued under this section must include the name and address of the licensee, the type of business to be
conducted, and the year for which the license is issued.
- (e) The department may renew a license issued under this section for a fee of $50.
- (f) The department may suspend, revoke, or refuse to renew a license issued under this section as provided in AS 43.50.070
- (g) A license required by this section is in addition to any other license required by law, except that a person who is
licensed under AS 43.50.010 - 43.50.180 is exempt from the licensing requirements of
- (h) A license issued under this section is not assignable or transferable, except that in the case of death, bankruptcy,
receivership, or incompetency of the licensee, or if the business of the licensee is transferred to another by
operation of law, the department may extend the license for a limited time to the executor, administrator, trustee,
receiver, or the transferee.
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