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§ 43-50-410 — Alaska Law | CourtGPT
  1. Home/
  2. Laws/
  3. Alaska/
  4. Title 43 - Revenue and Taxation/
  5. Chapter 50 - Tobacco Taxes and Sales/
  6. Article 4 - Compliance with Federal Laws Relating to Cigarettes.sec. 43.50.400. Sale or Distribution of Cigarettes; Prohibitions/
  7. § 43-50-410
Alaska Legal Code

§ 43-50-410

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A person that imports into this state for sale or distribution in this state cigarettes manufactured outside of the United States shall file with the department, on or before the last day of each calendar quarter, for the cigarettes that the person imported into this state in the preceding calendar quarter, a statement signed by the person under penalty of perjury that the commissioner shall treat as confidential and that shall not be considered a public record under AS 40.25.110, identifying the brand and brand styles of the cigarettes, the quantity of each brand style of cigarettes, and the person or persons to whom the cigarettes have been shipped. In this section, 'calendar quarter' means each of the three-month periods ending March 31, June 30, September 30, and December 31.

A person that imports into this state for sale or distribution in this state cigarettes manufactured outside of the United States shall file with the department, on or before the last day of each calendar quarter, for the cigarettes that the person imported into this state in the preceding calendar quarter, a statement signed by the person under penalty of perjury that the commissioner shall treat as confidential and that shall not be considered a public record under AS 40.25.110, identifying the brand and brand styles of the cigarettes, the quantity of each brand style of cigarettes, and the person or persons to whom the cigarettes have been shipped. In this section, 'calendar quarter' means each of the three-month periods ending March 31, June 30, September 30, and December 31.