(a) A person outside of this state who sells or distributes cigarettes into this state and is not required to be licensed under Alaska Stat. § 43.50.010 may apply for a wholesaler-distributor license.
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Terms Used In Alaska Statutes 43.50.035

  • 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 person outside of this state who sells or distributes cigarettes into this state, who is not required to be licensed under Alaska Stat. § 43.50.010, and who wishes to purchase stamps under this chapter is required to be licensed as a wholesaler-distributor.
(c) The department shall adopt reasonable regulations necessary for the collection of cigarette taxes on cigarette sales or distributions made by a wholesaler-distributor licensee into this state and standards for

(1) application and issuance of the license; and
(2) refusal to issue the license.
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