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Alaska Statutes Title 43. Revenue and Taxation § 43.50.520. Stamp required before sale, distribution, or consumption

Current as of January 01, 2022 | Updated by FindLaw Staff

(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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Cite this article: FindLaw.com - Alaska Statutes Title 43. Revenue and Taxation § 43.50.520. Stamp required before sale, distribution, or consumption - last updated January 01, 2022 | https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-50-520.html

Read this complete Alaska Statutes Title 43. Revenue and Taxation § 43.50.520. Stamp required before sale, distribution, or consumption on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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