Alaska Administrative Code
Title 15 - Revenue
Chapter 50 - Cigarette Tax
Article 1 - Licensing
15 AAC 50.010 - Application for license

Universal Citation: 15 AK Admin Code 15 AAC 50.010

Current through August 30, 2024

(a) A person engaged in a cigarette business in the state shall file an application for a license on a form provided by the department, pay the license fee as required under 15 AAC 50.030, and, in the case of a distributor, file a surety bond as required under 15 AAC 50.040.

(b) The application must include the following information:

(1) the applicant's name and address;

(2) the name under which the cigarette business will be conducted;

(3) the applicant's cigarette business category as a manufacturer, distributor, direct-buying retailer, vending machine operator, or buyer;

(4) in the case of vending machine operator, the number of vending machines which will be operated; and

(5) other information required on the department's application form.

(c) A person engaged in more than one cigarette business shall file a separate application for each category of cigarette business. A person conducting a cigarette business shall file a separate application for each place of business. A vending machine operator who operates a cigarette business from one place of business but who has cigarette vending machines in more than one location on the premises of others is required to file only one application.

(d) Licenses expire at the end of the license year and must be renewed by filing an application under this section no later than June 30 of the current license year. A person who moves a place of business to a new location must first file an application to transfer the license to the new place of business and pay the fee specified under 15 AAC 50.030(b). A person whose license is lost, stolen, or defaced, shall immediately file an application for a duplicate license and pay the fee specified under 15 AAC 50.030(c).

(e) The license required under this chapter is in addition to all other licenses required by law.

Authority:AS 43.05.080

AS 43.50.010

AS 43.50.020

AS 43.50.035

AS 43.50.040

AS 43.50.150

Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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