- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 470. Prohibition Against Sale or Importation of Cigarettes Not in the Directory.
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. Directory of Cigarettes Approved For Sale and Importation.
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. Agent For Service of Process.
AS 43.50.470. Prohibition Against Sale or Importation of Cigarettes Not in the Directory.
- (a) A person may not sell, offer, or possess for sale in this state, or import for personal consumption in this state,
cigarettes of a tobacco product manufacturer or brand family not included in the directory.
- (b) Under regulations adopted by the department, the department may allow a licensee a credit for the tax paid under this
chapter on cigarettes that the licensee destroys or returns to the manufacturer or distributor to avoid a violation of
this section if
- (1) the tobacco product manufacturer and brand family of the cigarettes were included in the directory at the time the
licensee came into possession of the cigarettes; and
- (2) the tobacco product manufacturer or brand family was subsequently removed from the directory while the licensee was
still in possession of the cigarettes.
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