- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 495. Definitions.
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AS 43.50.495. Definitions.
In AS 43.50.460
- 43.50.495, unless the context otherwise requires,
- (1) "brand family" means all styles of cigarettes sold under the same trade mark and differentiated from one another by
means of additional modifiers or descriptors, including menthol, lights, kings, and 100s; "brand family" includes any
brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable
pattern of colors, or any other indicium of product identification identical or similar to, or identifiable with, a
previously known brand of cigarettes;
- (2) "cigarette" has the meaning given in AS 45.53.100
- (3) "commissioner" means the commissioner of revenue;
- (4) "department" means the Department of Revenue;
- (5) "directory" means the directory developed and made available under AS 43.50.465
- (6) "licensee" means a person licensed or required to be licensed under AS 43.50.010
, 43.50.035, or 43.50.320;
- (7) "Master Settlement Agreement" has the meaning given in AS 45.53.100;
- (8) "nonparticipating manufacturer" means a tobacco product manufacturer that is not a participating manufacturer;
- (9) "participating manufacturer" has the meaning given in Section II(jj) of the Master Settlement Agreement and all
amendments to that agreement;
- (10) "qualified escrow fund" has the meaning given in AS 45.53.100
- (11) "roll-your-own" has the meaning given in AS 45.53.100
- (12) "tobacco product manufacturer" has the meaning given in AS 45.53.100;
- (13) "units sold" has the meaning given in AS 45.53.100
Article 06. CIGARETTE TAX STAMPS
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