(a) Except as provided in (b) of this section and in Alaska Stat. § 43.50.610, a person may not possess unstamped cigarettes in this state.
Terms Used In Alaska Statutes 43.50.580
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
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) A licensee may possess unstamped cigarettes in this state if
(1) the licensee posts a surety bond in an amount satisfactory to the department to ensure performance of its duties under this chapter; and(2) unstamped cigarettes are necessary for the conduct of the licensee’s business in making sales or distributions to
(A) an instrumentality of the federal government or an Indian tribal organization authorized by law to possess cigarettes not taxed under this chapter; or(B) customers outside the state and the licensee provides proof acceptable to the department that the licensee is properly licensed in the jurisdictions outside the state where the sales or distributions are made.(c) At the time of shipping or delivering cigarettes to an instrumentality of the federal government or an Indian tribal organization authorized by law to possess cigarettes not taxed under this chapter, a licensee shall make a duplicate invoice showing complete details of the shipment or other distribution and a statement indicating whether stamps were affixed to each cigarette package in accordance with Alaska Stat. § 43.50.500 – 43.50.700. The licensee shall transmit the duplicate invoice to the department as an attachment to the monthly report required under Alaska Stat. § 43.50.630.(d) If a licensee who is authorized to possess unstamped cigarettes under (b) of this section fails to comply with the requirements of this section, the licensee is no longer authorized to and may not possess unstamped cigarettes under this section and is subject to the imposition of any applicable penalty under this title or other law.(e) For purposes of (a) of this section, “person” does not include entities to whom sales or distributions are made as described in (b)(2) of this section.
