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Alaska · Through Alaska Statutes 2025 (34th Legislature, 2025-2026)

AS 43.50.495: Definitions.

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Where this section sits in the code
  1. Title 43. Revenue and Taxation.
  2. Chapter 50. Tobacco Taxes and Sales.
  3. Article 5. Compliance with Statutory Requirements Regarding Cigarette Sales.

In AS 43.50.460 — 43.50.495, unless the context otherwise requires,

(1) “brand family” means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including menthol, lights, kings, and 100s; “brand family” includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicium of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes;

(2) “cigarette” has the meaning given in AS 45.53.100;

(3) “commissioner” means the commissioner of revenue;

(4) “department” means the Department of Revenue;

(5) “directory” means the directory developed and made available under AS 43.50.465;

(6) “licensee” means a person licensed or required to be licensed under AS 43.50.010, 43.50.035, or 43.50.320;

(7) “Master Settlement Agreement” has the meaning given in AS 45.53.100;

(8) “nonparticipating manufacturer” means a tobacco product manufacturer that is not a participating manufacturer;

(9) “participating manufacturer” has the meaning given in sec. II(jj) of the Master Settlement Agreement and all amendments to that agreement;

(10) “qualified escrow fund” has the meaning given in AS 45.53.100;

(11) “roll-your-own” has the meaning given in AS 45.53.100(4)(B);

(12) “tobacco product manufacturer” has the meaning given in AS 45.53.100;

(13) “units sold” has the meaning given in AS 45.53.100.

Collected 2026-09-02T06:19:28Z. Source file · JSON

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