(a) There is levied an excise tax on each cigarette imported or acquired in this state,

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Terms Used In Alaska Statutes 43.50.190

  • month: means a calendar month unless otherwise expressed. 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
(1) after December 31, 2004, but before July 1, 2006, 42 mills;
(2) after June 30, 2006, but before July 1, 2007, 52 mills;
(3) after June 30, 2007, 62 mills.
(b) The tax levied by this section is in addition to the tax levied by Alaska Stat. § 43.50.010 – 43.50.180. The tax shall be administered and collected in the same manner as the tax levied by Alaska Stat. § 43.50.010 – 43.50.180, except that receipts from the tax shall be deposited in the general fund. The penalties provided in Alaska Stat. Chapter 43.05 and this chapter apply to the tax levied in this section.
(c) The tax imposed under (a) of this section does not apply to the first 400 cigarettes personally transported into the state by an individual for that individual’s personal consumption during the calendar month.
(d) A portion of the annual proceeds of the tax levied under (a) of this section equal to 8.9 percent of the total proceeds of the tax shall be deposited into the tobacco use education and cessation fund established in Alaska Stat. § 37.05.580. This deposit shall be in addition to any sums deposited into the fund under Alaska Stat. § 37.05.580(a).
(e) In this section, “cigarette” has the meaning given in Alaska Stat. § 43.50.170.
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