Alaska Administrative Code
Title 15 - Revenue
Chapter 50 - Cigarette Tax
Article 3 - General Provisions
15 AAC 50.190 - Definitions

(1) "cigarette business" means a category of activity in the state as a manufacturer, distributor, direct-buying retailer, vending machine operator, retailer, or buyer of cigarettes;

(2) "department" means the Department of Revenue;

(3) "import or acquire" includes all manners, ways, and modes of bringing or obtaining cigarettes in the state and, in the case of a manufacturer, includes bringing cigarettes into the state for samples or storage;

(4) "Indian" means a person registered on the tribal rolls of the Indian tribe occupying an Indian reservation;

(5) "Indian reservation" means all land set aside by the United States for the exclusive use and occupancy of Indian tribes, which are recognized as Indian reservations under federal law and, as of February 27, 1983, includes only the Annette Islands Reserve set aside by the United States for the exclusive use and occupancy of Metlakatla Indian Community; and

(6) "license year" means the 12 months commencing July 1 of one calendar year and ending June 30 of the following calendar year.