Sections
Article 1 Cigarette Tax Act 43.50.010 – 43.50.180
Article 2 Additional Cigarette Taxes 43.50.190 – 43.50.200
Article 3 Excise Tax on Certain Tobacco Products 43.50.300 – 43.50.390
Article 4 Compliance with Federal Laws Relating to Cigarettes 43.50.400 – 43.50.450
Article 5 Compliance with Statutory Requirements Regarding Cigarette Sales 43.50.460 – 43.50.495
Article 6 Cigarette Tax Stamps 43.50.500 – 43.50.700
Article 7 Unfair Cigarette Sales 43.50.710 – 43.50.849

Terms Used In Alaska Statutes > Chapter 50

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • commissioner: means the commissioner of education and early development. See Alaska Statutes 14.60.010
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • department: means the Department of Education and Early Development. See Alaska Statutes 14.60.010
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • governing body: means the school board of a borough or city school district or a regional educational attendance area. See Alaska Statutes 14.60.010
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: means a calendar month unless otherwise expressed. See Alaska Statutes 01.10.060
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • municipality: means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality. See Alaska Statutes 01.10.060
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • property: includes real and personal property. See Alaska Statutes 01.10.060
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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
  • Statute: A law passed by a legislature.
  • writing: includes printing. See Alaska Statutes 01.10.060