§ 43.50.300 Excise tax levied
§ 43.50.310 Exemptions
§ 43.50.320 Licensing
§ 43.50.330 Returns
§ 43.50.335 Tax credits and refunds
§ 43.50.340 Records
§ 43.50.350 Disposition of proceeds
§ 43.50.370 Regulations
§ 43.50.390 Definitions
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Terms Used In Alaska Statutes > Title 43 > Chapter 50 > Article 3 - Excise Tax On Certain Tobacco Products

  • 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.
  • 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
  • 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
  • Trustee: A person or institution holding and administering property in trust.