Alaska Stat. § 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.