- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 580. Possession of Unstamped Cigarettes.
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. Refunds or Credits For Unused Stamps and For Unsalable, Destroyed, or Certain Returned Cigarette Packages.
AS 43.50.580. Possession of Unstamped Cigarettes.
- (a) Except as provided in (b) of this section and in AS 43.50.610
, a person may not possess unstamped cigarettes in this state.
- (b) A licensee may possess unstamped cigarettes in this state if
- (1) the licensee posts a surety bond in an amount satisfactory to the department to ensure performance of its duties under
this chapter; and
- (2) unstamped cigarettes are necessary for the conduct of the licensee's business in making sales or distributions to
- (A) an instrumentality of the federal government or an Indian tribal organization authorized by law to possess cigarettes
not taxed under this chapter; or
- (B) customers outside the state and the licensee provides proof acceptable to the department that the licensee is properly
licensed in the jurisdictions outside the state where the sales or distributions are made.
- (c) At the time of shipping or delivering cigarettes to an instrumentality of the federal government or an Indian tribal
organization authorized by law to possess cigarettes not taxed under this chapter, a licensee shall make a duplicate
invoice showing complete details of the shipment or other distribution and a statement indicating whether stamps were
affixed to each cigarette package in accordance with AS 43.50.500
- 43.50.700. The licensee shall transmit the
duplicate invoice to the department as an attachment to the monthly report required under AS 43.50.630
- (d) If a licensee who is authorized to possess unstamped cigarettes under (b) of this section fails to comply with the
requirements of this section, the licensee is no longer authorized to and may not possess unstamped cigarettes under
this section and is subject to the imposition of any applicable penalty under this title or other law.
- (e) For purposes of (a) of this section, "person" does not include entities to whom sales or distributions are made as
described in (b)(2) of this section.
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