GroundRules
AS 43.50.035: Wholesaler-distributor license.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 50. Tobacco Taxes and Sales.
(a) A person outside of this state who sells or distributes cigarettes into this state and is not required to be licensed under AS 43.50.010 may apply for a wholesaler-distributor license.
(b) A person outside of this state who sells or distributes cigarettes into this state, who is not required to be licensed under AS 43.50.010, and who wishes to purchase stamps under this chapter is required to be licensed as a wholesaler-distributor.
(c) The department shall adopt reasonable regulations necessary for the collection of cigarette taxes on cigarette sales or distributions made by a wholesaler-distributor licensee into this state and standards for
(1) application and issuance of the license; and
(2) refusal to issue the license.
Collected 2026-09-02T06:19:28Z. Source file · JSON