- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 590. Refunds or Credits For Unused Stamps and For Unsalable, Destroyed, or Certain Returned Cigarette Packages.
previous: Section 580
. Possession of Unstamped Cigarettes.
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. Stamps Prohibited On Cigarette Packages Not Complying With Federal and State Laws.
AS 43.50.590. Refunds or Credits For Unused Stamps and For Unsalable, Destroyed, or Certain Returned Cigarette Packages.
- (a) The department shall adopt procedures for a refund or credit to a licensee in the amount of the denominated value,
less the discount given under AS 43.50.540
- (1) unused or damaged stamps;
- (2) stamps affixed to cigarette packages that have become unfit for use or sale, are destroyed, or are returned to the
manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the cigarettes
have not been and will not be consumed in this state; or
- (3) stamps affixed to cigarette packages that are sold or distributed outside the state if the licensee provides proof
acceptable to the department that the cigarettes have not been and will not be consumed in this state and the licensee
is properly licensed in the jurisdictions outside the state where the sales or distributions are made.
- (b) A refund or credit under (a) of this section may not be allowed for stamps affixed to cigarette packages in violation
of this chapter or AS 45.53.
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