Alaska § 43.50.200 - Nonparticipating manufacturer equity excise tax.
Full text of Alaska Alaska Statutes § 43.50.200 — Nonparticipating manufacturer equity excise tax., with citation guidance and answers to common questions.
§ 43.50.200. Nonparticipating manufacturer equity excise tax.
(a) There is levied an excise tax of 12.5 mills on each cigarette imported or acquired in this state from a nonparticipating manufacturer.
(b) The tax levied by this section is in addition to the taxes levied by AS 43.50.010 — 43.50.190. The tax shall be administered and collected in the same manner as the taxes levied by AS 43.50.010 — 43.50.180, except that receipts from the tax shall be deposited in the general fund. The penalties provided in AS 43.05 and this chapter apply to the tax levied in this section.
(c) In this section, “nonparticipating manufacturer” means a tobacco product manufacturer as defined in AS 45.53.100 that is not a participating manufacturer as that term is defined in sec. II(jj) of the Master Settlement Agreement.
Article 3. Excise Tax on Certain Tobacco Products.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 43.50.200
What does Alaska Statutes § 43.50.200 cover?
Section 43.50.200 ("Nonparticipating manufacturer equity excise tax.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 43.50.200?
A common citation format is "Alaska Statutes § 43.50.200" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 43.50.200 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.