§ 43.50.010 License
§ 43.50.020 Separate licenses
§ 43.50.030 License fees
§ 43.50.035 Wholesaler-distributor license
§ 43.50.040 Expiration of licenses
§ 43.50.050 Transfer of licenses
§ 43.50.060 Refunds
§ 43.50.070 Suspension or revocation of or refusal to renew a license
§ 43.50.090 Tax imposed
§ 43.50.100 Unlicensed possession or sale
§ 43.50.105 Restrictions on shipping or transporting cigarettes
§ 43.50.130 Records
§ 43.50.140 Disposition of proceeds
§ 43.50.150 Administration
§ 43.50.170 Definitions
§ 43.50.180 Short title
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Terms Used In Alaska Statutes > Title 43 > Chapter 50 > Article 1 - Cigarette Tax Act

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • month: means a calendar month unless otherwise expressed. See Alaska Statutes 01.10.060
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • 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.
  • Trustee: A person or institution holding and administering property in trust.