§ 43-50-700

In AS 43.50.500 - 43.50.700, unless the context otherwise requires, (1) 'affiliated licensees' means two or more licensees in which the same person holds, directly or indirectly, at least a 50 percent ownership interest; (2) 'carton' means a box or container originating from the manufacturer that contains packages of that manufacturer's cigarettes; (3) 'cigarette' has the meaning given in AS 43.50.170; (4) 'licensee' means a person licensed by the department under AS 43.50.010 or 43.50.035 to sell, distribute, purchase, possess, or acquire cigarettes; (5) 'package' means the individual packet, box, or other container, originating from the manufacturer, in which retail sales of cigarettes are normally made or intended to be made; 'package' does not include containers that are cartons, cases, bales, or boxes that contain packages of cigarettes; (6) 'person' has the meaning given in AS 43.50.170; (7) 'shipping container' means the case, box, parcel, or other container in which cartons or packages of cigarettes are placed for shipment or transportation from one place to another; 'shipping container' does not include a package in which retail sales of cigarettes are normally made or

or packages of cigarettes are placed for shipment or transportation from one place to another; 'shipping container' does not include a package in which retail sales of cigarettes are normally made or intended to be made; (8) 'stamp' means a stamp or other indicium that is (A) printed, manufactured, or made under authorization of the department under this chapter; (B) issued, sold, or circulated by the department; and (C) used to pay the cigarette taxes levied under this chapter; (9) 'unstamped cigarettes' means a package containing cigarettes that is not affixed with the stamp required by AS 43.50.500 - 43.50.700 or is affixed with a stamp in a denomination less than the tax levied under this chapter.

In AS 43.50.500 - 43.50.700, unless the context otherwise requires, (1) 'affiliated licensees' means two or more licensees in which the same person holds, directly or indirectly, at least a 50 percent ownership interest; (2) 'carton' means a box or container originating from the manufacturer that contains packages of that manufacturer's cigarettes; (3) 'cigarette' has the meaning given in AS 43.50.170; (4) 'licensee' means a person licensed by the department under AS 43.50.010 or 43.50.035 to sell, distribute, purchase, possess, or acquire cigarettes; (5) 'package' means the individual packet, box, or other container, originating from the manufacturer, in which retail sales of cigarettes are normally made or intended to be made; 'package' does not include containers that are cartons, cases, bales, or boxes that contain packages of cigarettes; (6) 'person' has the meaning given in AS 43.50.170; (7) 'shipping container' means the case, box, parcel, or other container in which cartons or packages of cigarettes are placed for shipment or transportation from one place to another; 'shipping container' does not include a package in which retail sales of cigarettes are normally made or

or packages of cigarettes are placed for shipment or transportation from one place to another; 'shipping container' does not include a package in which retail sales of cigarettes are normally made or intended to be made; (8) 'stamp' means a stamp or other indicium that is (A) printed, manufactured, or made under authorization of the department under this chapter; (B) issued, sold, or circulated by the department; and (C) used to pay the cigarette taxes levied under this chapter; (9) 'unstamped cigarettes' means a package containing cigarettes that is not affixed with the stamp required by AS 43.50.500 - 43.50.700 or is affixed with a stamp in a denomination less than the tax levied under this chapter.