Alaska § 43.50.320 - Licensing.
Full text of Alaska Alaska Statutes § 43.50.320 — Licensing., with citation guidance and answers to common questions.
§ 43.50.320. Licensing.
(a) Except as provided in (g) of this section, a person must be licensed by the department if the person engages in business as a distributor for a tobacco product that is subject to the tax.
(b) The department, upon application and payment of a fee of $50, shall issue a license for one year to a person who applies for a license under (a) of this section.
(c) The department may refuse to issue a license under this section if there is reasonable cause to believe the information submitted in the application is false or misleading and is not made in good faith.
(d) A license issued under this section must include the name and address of the licensee, the type of business to be conducted, and the year for which the license is issued.
(e) The department may renew a license issued under this section for a fee of $50.
(f) The department may suspend, revoke, or refuse to renew a license issued under this section as provided in AS 43.50.070 .
(g) A license required by this section is in addition to any other license required by law, except that a person who is licensed under AS 43.50.010 — 43.50.180 is exempt from the licensing requirements of this section.
(h) A license issued under this section is not assignable or transferable, except that in the case of death, bankruptcy, receivership, or incompetency of the licensee, or if the business of the licensee is transferred to another by operation of law, the department may extend the license for a limited time to the executor, administrator, trustee, receiver, or the transferee.
(a) On or before the last day of each calendar month, a licensee shall file a return with the department. The return must state the number or amount of tobacco products sold by the licensee during the preceding calendar month, the selling price of the tobacco products, and the amount of tax imposed on the tobacco products. (b) The licensee shall remit with the return the tax due under AS 43.50.300 for the month covered by the return, after deducting four-tenths of one percent of the tax due, which the licensee shall retain to cover the expense of accounting and filing the return.
Frequently Asked Questions About Alaska § 43.50.320
What does Alaska Statutes § 43.50.320 cover?
Section 43.50.320 ("Licensing.") 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 § 43.50.320?
A common citation format is "Alaska Statutes § 43.50.320" (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 § 43.50.320 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.