(a) There is levied an excise tax of 12.5 mills on each cigarette imported or acquired in this state from a nonparticipating manufacturer.
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Terms Used In Alaska Statutes 43.50.200

  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(b) The tax levied by this section is in addition to the taxes levied by Alaska Stat. § 43.50.010 – 43.50.190. The tax shall be administered and collected in the same manner as the taxes levied by Alaska Stat. § 43.50.010 – 43.50.180, except that receipts from the tax shall be deposited in the general fund. The penalties provided in Alaska Stat. Chapter 43.05 and this chapter apply to the tax levied in this section.
(c) In this section, “nonparticipating manufacturer” means a tobacco product manufacturer as defined in Alaska Stat. § 45.53.100 that is not a participating manufacturer as that term is defined in sec. II(jj) of the Master Settlement Agreement.
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