Instructions For Alaska Transfer Of Cigarette Tax Stamps printable pdf download

Instructions for Alaska Transfer of Cigarette Tax Stamps

If this transfer is approved, the number of stamps

General Instructions

transferred as reported in Part III, Column C must be

Effective January 1, 2004, the cigarette excise tax

reported on Schedule C, Cigarette and Cigarette Tax

authorized by AS 43.50 must be paid through the use of

Stamp Inventory Report of form 522, Cigarette and

cigarette tax stamps. Cigarette tax stamps are required

Tobacco Products Monthly Tax Return, for the period in

to be affixed to packages of cigarettes before sale or

which the stamps were transferred.

distribution in the state. Cigarette licensees may not sell,

exchange or transfer unaffixed cigarette tax stamps without

prior written approval by the Department of Revenue.

Questions

Form 622 is used to request approval for the transfer of

If you have questions about this form, please contact the

cigarette tax stamps.

Tax Division at 907-269-6620

or dor.tax.cigarette@alaska.gov.

Specific Instructions

Part I. Enter information regarding the licensee transferring

the cigarette tax stamps.

Part II. Enter information regarding the licensee receiving

the cigarette tax stamps.

Part III. Enter information regarding the cigarette tax

stamps being transferred.

PM cigarettes are cigarettes manufactured by those

companies that signed the tobacco master settlement

agreement. NPM cigarettes are cigarettes manufactured

by those companies that did not sign the tobacco master

settlement agreement. A list of PM and NPM cigarettes

approved for sale in Alaska can be found on our web site

at:

Penalties

Unauthorized transfer of unaffixed stamps. A licensee may

not sell, exchange or otherwise transfer stamps not affixed

to a package of cigarettes to another person without the

prior written approval of the Department. The Department

may assess a civil fine of not less than $1,000 nor more

than $10,000 for a violation of this provision.

Signatures

Form 622 must be signed and dated by the licensee

transferring the cigarette tax stamps and the licensee

receiving the cigarette tax stamps.

Where to Send Form 622

TAX DIVISION

ALASKA DEPARTMENT OF REVENUE

550 W 7TH AVE STE 500

ANCHORAGE AK 99501-3566

After the form has been approved or unapproved, a

copy will be returned to both the licensee transferring

the cigarette tax stamps and the licensee receiving the

cigarette tax stamps. The form may also be faxed to 907-

269-6644.

0405-622i Rev 08/12

Instructions For Alaska Transfer Of Cigarette Tax Stamps

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