- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 700. Definitions.
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. Unauthorized Transfer of Unaffixed Stamps.
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AS 43.50.700. Definitions.
In AS 43.50.500
- 43.50.700, unless the context otherwise requires,
- (1) "affiliated licensees" means two or more licensees in which the same person holds, directly or indirectly, at least a
50 percent ownership interest;
- (2) "carton" means a box or container originating from the manufacturer that contains packages of that manufacturer's
- (3) "cigarette" has the meaning given in AS 43.50.170
- (4) "licensee" means a person licensed by the department under AS 43.50.010 or 43.50.035 to sell, distribute, purchase, possess, or
- (5) "package" means the individual packet, box, or other container, originating from the manufacturer, in which retail
sales of cigarettes are normally made or intended to be made; "package" does not include containers that are cartons,
cases, bales, or boxes that contain packages of cigarettes;
- (6) "person" has the meaning given in AS 43.50.170
- (7) "shipping container" means the case, box, parcel, or other container in which cartons or packages of cigarettes are
placed for shipment or transportation from one place to another; "shipping container" does not include a package in
which retail sales of cigarettes are normally made or intended to be made;
- (8) "stamp" means a stamp or other indicium that is
- (A) printed, manufactured, or made under authorization of the department under this chapter;
- (B) issued, sold, or circulated by the department; and
- (C) used to pay the cigarette taxes levied under this chapter;
- (9) "unstamped cigarettes" means a package containing cigarettes that is not affixed with the stamp required by AS 43.50.500
- 43.50.700 or is affixed with a stamp in a
denomination less than the tax levied under this chapter.
Article 07. UNFAIR CIGARETTE SALES
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