- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 530. Sale of Stamps.
previous: Section 520
. Stamp Required Before Sale, Distribution, or Consumption.
next: Section 540
. Purchase of and Payment For Stamps.
AS 43.50.530. Sale of Stamps.
- (a) The department shall furnish stamps for sale to licensees.
- (b) The department may enter into agreements with financial institutions to permit the sale of stamps by those
institutions. The department shall make a list of financial institutions authorized to sell stamps under this section
available to the public.
- (c) The department may limit the number of stamps sold to a licensee during the three months immediately preceding the
effective date of a tax increase under AS 43.50.090
, 43.50.190, or 43.50.200 to minimize the amount of cigarette stockpiling
by a licensee. The department may not set the limit of stamps that a licensee may purchase during that three-month
period below an amount equal to three times the average monthly stamp purchases made by the licensee during the
12-month period immediately preceding that three-month period.
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