(a) The department shall design and furnish stamps of sizes and denominations as determined by the department.
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Terms Used In Alaska Statutes 43.50.510

  • 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) Notwithstanding the packaging requirements of Alaska Stat. § 43.70.075(g)(1), a stamp required under Alaska Stat. § 43.50.500 – 43.50.700 must be affixed

(1) on the smallest package that will be handled, sold, used, consumed, or distributed in this state; and
(2) in a denomination equal to the amount of tax due under this chapter on the cigarettes in the package.
(c) A stamp required under Alaska Stat. § 43.50.500 – 43.50.700 shall be affixed to the bottom of each individual package of cigarettes in a manner so that the stamp cannot be removed from the package without being mutilated or destroyed.
(d) For purposes of this section, a stamp is considered affixed only if more than 80 percent of the stamp is attached to the individual package in accordance with (c) of this section and regulations adopted by the department.
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