- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 430. Applicability.
previous: Section 420
next: Section 450
AS 43.50.430. Applicability.
- 43.50.450 do not apply to cigarettes
- (1) imported into the United States for personal use free of federal tax or duty, or voluntarily abandoned to the United
States Secretary of the Treasury at the time of entry; or
- (2) sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions
of 19 U.S.C. 1555(b); however, AS 43.50.400
- 43.50.450 apply to duty-free cigarettes that are
brought back into the customs territory for resale within the customs territory.
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