- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 330. Returns.
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. Tax Credits and Refunds.
AS 43.50.330. Returns.
- (a) On or before the last day of each calendar month, a licensee shall file a return with the department. The return must
state the number or amount of tobacco products sold by the licensee during the preceding calendar month, the selling
price of the tobacco products, and the amount of tax imposed on the tobacco products.
- (b) The licensee shall remit with the return the tax due under AS 43.50.300 for the month covered by the return, after
deducting four-tenths of one percent of the tax due, which the licensee shall retain to cover the expense of accounting
and filing the return.
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