- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 520. Stamp Required Before Sale, Distribution, or Consumption.
previous: Section 510
. Stamp Design; Manner of Affixing.
next: Section 530
. Sale of Stamps.
AS 43.50.520. Stamp Required Before Sale, Distribution, or Consumption.
- (a) Except as provided in AS 43.50.580
, a licensee or the authorized agent or designee of the licensee shall affix a stamp, in the manner required by AS 43.50.510
, to each package of cigarettes immediately upon the opening of the shipping container containing the package and
before sale, distribution, or consumption in this state.
- (b) Except as provided in AS 43.50.580
and 43.50.610, a person may not engage in the
following activities in this state unless the package containing the cigarettes is affixed with the required stamp:
- (1) sell or distribute cigarettes to a person who is a consumer in this state;
- (2) acquire, hold, own, possess, or transport cigarettes for sale or distribution in this state;
- (3) import or cause to be imported cigarettes into this state for sale, distribution, or consumption; or
- (4) place or store cigarette packages in a vending machine in this state.
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