GroundRules
AS 43.50.610: Unstamped cigarettes as contraband; seizure.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 50. Tobacco Taxes and Sales.
- Article 6. Cigarette Tax Stamps.
Unstamped cigarettes found in this state are contraband and may be seized by the commissioner or an agent or employee of the commissioner or by any peace officer of the state, unless
(1) the cigarettes are
(A) in the possession of a licensee or are in transit from outside the state and are consigned to a licensee; and
(B) in the original and unopened shipping container; or
(2) possession of the unstamped cigarettes is not a violation of this chapter.
Collected 2026-09-02T06:19:28Z. Source file · JSON