HCS CSSB 368(FIN): "An Act relating to taxes on cigarettes and tobacco products, to tax stamps on cigarettes, to forfeiture of cigarettes and of property used in the manufacture, transportation, facilitation of transportation, possession, offering for sale, or sale of unstamped cigarettes, to accounting for and use of part of the proceeds of the additional cigarette tax, and to licenses and licensees under the Cigarette Tax Act; relating to unfair cigarette sales; relating to supercedeas bonds in certain tobacco-related litigation; amending Rules 204 and 205, Alaska Rules of Appellate Procedure; and providing for an effective date."
00 HOUSE CS FOR CS FOR SENATE BILL NO. 368(FIN) 01 "An Act relating to taxes on cigarettes and tobacco products, to tax stamps on 02 cigarettes, to forfeiture of cigarettes and of property used in the manufacture, 03 transportation, facilitation of transportation, possession, offering for sale, or sale of 04 unstamped cigarettes, to accounting for and use of part of the proceeds of the additional 05 cigarette tax, and to licenses and licensees under the Cigarette Tax Act; relating to 06 unfair cigarette sales; relating to supercedeas bonds in certain tobacco-related litigation; 07 amending Rules 204 and 205, Alaska Rules of Appellate Procedure; and providing for 08 an effective date." 09 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 10 * Section 1. The uncodified law of the State of Alaska is amended by adding a new section 11 to read: 12 INTENT. It is the intent of the legislature to provide aggregate funding to meet the
01 minimum amount of tobacco control programs recommended by the United States 02 Department of Health and Human Services, Centers for Disease Control and Prevention, from 03 tobacco taxes and other revenue sources accounted for in the tobacco use education and 04 cessation fund established in AS 37.05.580. 05 * Sec. 2. AS 43.50.030(a) is amended to read: 06 (a) For each license issued to a manufacturer, and for each renewal, the fee is 07 $50 [$5]. 08 * Sec. 3. AS 43.50.030(c) is amended to read: 09 (c) For each license issued to a vending machine operator, and for each 10 renewal, the fee is $50 [$25]. 11 * Sec. 4. AS 43.50.030(d) is amended to read: 12 (d) For each license issued to a direct-buying retailer, and for each renewal, 13 the fee is $50 [$25]. 14 * Sec. 5. AS 43.50.035 is repealed and reenacted to read: 15 Sec. 43.50.035. Wholesaler-distributor license. (a) A person outside of this 16 state who sells or distributes cigarettes into this state and is not required to be licensed 17 under AS 43.50.010 may apply for a wholesaler-distributor license. 18 (b) A person outside of this state who sells or distributes cigarettes into this 19 state, who is not required to be licensed under AS 43.50.010, and who wishes to 20 purchase stamps under this chapter is required to be licensed as a wholesaler- 21 distributor. 22 (c) The department shall adopt reasonable regulations necessary for the 23 collection of cigarette taxes on cigarette sales or distributions made by a wholesaler- 24 distributor licensee into this state and standards for 25 (1) application and issuance of the license; and 26 (2) refusal to issue the license. 27 * Sec. 6. AS 43.50.090(a) is amended to read: 28 (a) There is levied an excise tax of 38 mills on each cigarette imported or 29 acquired in the state. The tax shall be paid through the use of stamps as provided in 30 AS 43.50.500 - 43.50.700. A person who imports or acquires cigarettes in the 31 state upon which a stamp required by this chapter has not been affixed in
01 accordance with AS 43.50.500 - 43.50.700, who fails to apply to purchase stamps 02 as required by AS 43.50.540(a), and who fails to pay the tax through the use of 03 stamps is not relieved [THE FAILURE TO PAY THE TAX THROUGH THE USE 04 OF STAMPS DOES NOT RELIEVE A PERSON] of the obligation to pay taxes due 05 under this chapter. The person shall still pay the tax, and the tax is due on or before 06 the end of the month following the month in which cigarettes were manufactured, 07 imported, acquired, or sold in this state. Cigarettes upon which the excise is imposed 08 are not again subject to the excise when acquired by another person. 09 * Sec. 7. AS 43.50.090(d) is amended to read: 10 (d) The tax imposed under (a) of this section does not apply to the first 400 11 cigarettes personally transported into the state by an individual for that 12 individual's personal consumption [100 CIGARETTES IMPORTED BY AN 13 INDIVIDUAL FOR PERSONAL CONSUMPTION] during the calendar month. 14 * Sec. 8. AS 43.50.105(g) is amended to read: 15 (g) A person who violates the provisions of this section is guilty of a 16 (1) class A misdemeanor if the person unlawfully ships, causes to be 17 shipped, or transports at least one but fewer than 5,000 [1,000] cigarettes; 18 (2) class C felony if the person unlawfully ships, causes to be shipped, 19 or transports 5,000 [1,000] or more cigarettes. 20 * Sec. 9. AS 43.50.105 is amended by adding a new subsection to read: 21 (i) A person who violates the provisions of this section is jointly and severally 22 liable for the taxes imposed by AS 43.50.090 and 43.50.190. To the fullest extent 23 permitted by the Constitution of the United States, a person who violates the 24 provisions of this section is required to collect the taxes and pay them to the 25 department. 26 * Sec. 10. AS 43.50.170(1) is amended to read: 27 (1) "buyer" means a person who imports or acquires cigarettes for the 28 person's own consumption from any source other than a manufacturer, distributor, 29 direct-buying retailer, [OR] retailer, or wholesaler-distributor; 30 * Sec. 11. AS 43.50.170(3) is amended to read: 31 (3) "direct-buying retailer" means a person who is engaged in the sale
01 of cigarettes at retail in this state, and who brings cigarettes or causes cigarettes to be 02 brought [CIGARETTES] into the state that are not purchased from a wholesaler- 03 distributor; 04 * Sec. 12. AS 43.50.170(4) is amended to read: 05 (4) "distributor" means a person who brings cigarettes that are not 06 purchased from a wholesaler-distributor, or has cigarettes that are not purchased 07 from a wholesaler-distributor brought into the state, and who sells or distributes at 08 least 75 percent [PER CENT] of the cigarettes to others for resale in the state; 09 * Sec. 13. AS 43.50.170(12) is amended to read: 10 (12) "wholesaler-distributor" means a person outside this state who 11 sells or distributes cigarettes into this state, [AND] who is not required to be licensed 12 under AS 43.50.010, and who is licensed under AS 43.50.035. 13 * Sec. 14. AS 43.50.190(a) is repealed and reenacted to read: 14 (a) There is levied an excise tax on each cigarette imported or acquired in this 15 state, 16 (1) after June 30, 2004, but before July 1, 2006, 42 mills; 17 (2) after June 30, 2006, but before July 1, 2007, 52 mills; 18 (3) after June 30, 2007, 62 mills. 19 * Sec. 15. AS 43.50.190(c) is amended to read: 20 (c) The tax imposed under (a) of this section does not apply to the first 400 21 cigarettes personally transported into the state by an individual for that 22 individual's personal consumption [100 CIGARETTES IMPORTED BY AN 23 INDIVIDUAL FOR PERSONAL CONSUMPTION] during the calendar month. 24 * Sec. 16. AS 43.50.190 is amended by adding a new subsection to read: 25 (d) A portion of the annual proceeds of the tax levied under (a) of this section 26 equal to 8.9 percent of the total proceeds of the tax shall be deposited into the tobacco 27 use education and cessation fund established in AS 37.05.580. This deposit shall be in 28 addition to any sums deposited into the fund under AS 37.05.580(a). 29 * Sec. 17. AS 43.50 is amended by adding a new section to read: 30 Sec. 43.50.200. Nonparticipating manufacturer equity excise tax. (a) 31 There is levied an excise tax of 12.5 mills on each cigarette imported or acquired in
01 this state from a nonparticipating manufacturer. 02 (b) The tax levied by this section is in addition to the taxes levied by 03 AS 43.50.010 - 43.50.190. The tax shall be administered and collected in the same 04 manner as the taxes levied by AS 43.50.010 - 43.50.180, except that receipts from the 05 tax shall be deposited in the general fund. The penalties provided in AS 43.05 and this 06 chapter apply to the tax levied in this section. 07 (c) In this section, "nonparticipating manufacturer" means a tobacco product 08 manufacturer as defined in AS 45.53.100 that is not a participating manufacturer as 09 that term is defined in sec. II(jj) of the Master Settlement Agreement. 10 * Sec. 18. AS 43.50.500 is amended to read: 11 Sec. 43.50.500. Tax payment by use of stamps. A licensee shall pay the tax 12 imposed under AS 43.50.090(a), [AND] 43.50.190(a), and 43.50.200 through the use 13 of stamps issued under AS 43.50.500 - 43.50.700. 14 * Sec. 19. AS 43.50.530 is amended by adding a new subsection to read: 15 (c) The department may limit the number of stamps sold to a licensee during 16 the three months immediately preceding the effective date of a tax increase under 17 AS 43.50.090, 43.50.190, or 43.50.200 to minimize the amount of cigarette 18 stockpiling by a licensee. The department may not set the limit of stamps that a 19 licensee may purchase during that three-month period below an amount equal to three 20 times the average monthly stamp purchases made by the licensee during the 12-month 21 period immediately preceding that three-month period. 22 * Sec. 20. AS 43.50.540(f) is amended to read: 23 (f) Title to the stamps passes immediately to the licensee at the time the 24 stamps are obtained in person or, if the stamps are shipped or transported, at the time 25 the stamps are placed in the United States mail or received by the common or private 26 carrier. The licensee bears all costs associated with shipping or transporting the 27 stamps. The department may replace stamps lost or damaged in transit if the 28 licensee provides proof acceptable to the department verifying that the loss or 29 damage occurred while the stamps were in the possession of the shipping 30 company and the shipping company substantiates the loss or damage. Damaged 31 stamps must be returned to the department before the department may replace
01 them [AND ALL RISKS OF POSSIBLE LOSS OR DAMAGE WHILE IN 02 TRANSIT]. 03 * Sec. 21. AS 43.50.550(b) is amended to read: 04 (b) A licensee who submits an application for the purchase of stamps on a 05 deferred-payment basis shall, as a condition of approval of the application, post a 06 bond acceptable to the department in an amount equal to 07 (1) 200 percent of the maximum dollar amount of allowed monthly 08 purchases under this section ; or 09 (2) 100 percent of the maximum dollar amount of allowed monthly 10 purchases under this section if the licensee 11 (A) holds a license issued under AS 43.50.010 for a physical 12 location in this state; and 13 (B) has been in full compliance with the provisions of this 14 title and regulations adopted under this title during the preceding 60 15 months [AS A CONDITION OF APPROVAL OF THE APPLICATION]. 16 * Sec. 22. AS 43.50.580(b) is amended to read: 17 (b) A licensee may possess unstamped cigarettes in this state if 18 (1) the licensee posts a surety bond in an amount satisfactory to the 19 department to ensure performance of its duties under this chapter; and 20 (2) unstamped cigarettes are necessary for the conduct of the licensee's 21 business in making sales or distributions 22 (A) to an instrumentality of the federal government or an 23 Indian tribal organization authorized by law to possess cigarettes not taxed 24 under this chapter; or 25 (B) to customers outside the state and the licensee provides 26 proof acceptable to the department that the licensee is properly licensed in 27 the jurisdictions outside the state where the sales or distributions are 28 made. 29 * Sec. 23. AS 43.50.590(a) is amended to read: 30 (a) The department shall adopt procedures for a refund or credit to a licensee 31 in the amount of the denominated value, less the discount given under AS 43.50.540,
01 for 02 (1) unused or damaged stamps; [OR] 03 (2) stamps affixed to cigarette packages that have become unfit for use 04 or sale, are destroyed, or are returned to the manufacturer for credit or replacement if 05 the licensee provides proof acceptable to the department that the cigarettes have not 06 been and will not be consumed in this state; or 07 (3) stamps affixed to cigarette packages that are sold or 08 distributed outside the state if the licensee provides proof acceptable to the 09 department that the cigarettes have not been and will not be consumed in this 10 state and the licensee is properly licensed in the jurisdictions outside the state 11 where the sales or distributions are made. 12 * Sec. 24. AS 43.50 is amended by adding a new section to read: 13 Sec. 43.50.625. Forfeiture of other property. (a) Upon a showing of 14 probable cause that a person has committed the crime of misconduct involving 15 unstamped cigarettes or stamps in the first degree under AS 43.50.640, the following 16 are subject to forfeiture: 17 (1) material and equipment used in the manufacture, sale, offering for 18 sale, or possession for sale of cigarettes in this state in violation of AS 43.50.500 - 19 43.50.640 or 43.50.660 - 43.50.700; 20 (2) aircraft, vehicles, or vessels used to transport or facilitate the 21 transportation of cigarettes manufactured, sold, offered for sale, or possessed for sale 22 in this state in violation of AS 43.50.500 - 43.50.640 or 43.50.660 - 43.50.700; 23 (3) money, securities, negotiable instruments, or other things of value 24 used in financial transactions derived from activity prohibited under AS 43.50.500 - 25 43.50.640 or 43.50.660 - 43.50.700. 26 (b) Property subject to forfeiture under this section may be actually or 27 constructively seized under an order issued by the superior court upon a showing of 28 probable cause that the property is subject to forfeiture under this section. 29 Constructive seizure is effected upon posting a signed notice of seizure on the item to 30 be forfeited, stating the violation and the date and place of seizure. Seizure without a 31 court order may be made if
01 (1) the seizure is incident to a valid arrest or search; 02 (2) the property subject to seizure is the subject of a prior judgment in 03 favor of the state; or 04 (3) there is probable cause to believe that the property is subject to 05 forfeiture under (a) of this section; property seized under this paragraph may be held 06 for not more than 48 hours unless an order of forfeiture is issued by the court before 07 the end of that time period. 08 (c) Within 30 days after a seizure under this section, the Department of Public 09 Safety shall make reasonable efforts to ascertain the identity and whereabouts of any 10 person holding an interest, or an assignee of a person holding an interest, in the 11 property seized, including a right to possession, or a lien, mortgage, or conditional 12 sales contract. The Department of Public Safety shall notify the person ascertained to 13 have an interest in the seized property of the impending forfeiture, and, before 14 forfeiture, the Department of Public Safety shall publish, once a week for four 15 consecutive calendar weeks, a notice of the impending forfeiture in a newspaper of 16 general circulation in the judicial district in which the seizure was made, or if a 17 newspaper is not published in that judicial district, in a newspaper published in the 18 state and distributed in that judicial district. 19 (d) Property subject to forfeiture under (a) of this section may be forfeited 20 (1) upon conviction of a person for a violation of AS 43.50.640; or 21 (2) upon judgment by the superior court in a proceeding in rem that the 22 property was used in a manner subjecting it to forfeiture under (a) of this section. 23 (e) The owner of property subject to forfeiture under (a) of this section is 24 entitled to relief from the forfeiture in the nature of remission of the forfeiture if, in an 25 action under (d) of this section, the owner shows that the owner 26 (1) was not a party to the violation; 27 (2) did not have actual knowledge or reasonable cause to believe that 28 the property was used or was to be used in violation of the law; and 29 (3) did not have actual knowledge or reasonable cause to believe that 30 the person committing the violation had, within the last 10 years, 31 (A) a criminal record for violating this chapter; or
01 (B) committed other violations of this chapter. 02 (f) The court may allow the owner of property that is subject to forfeiture 03 under (a) of this section to redeem the property by paying an amount determined by 04 the court to be the fair market value of the property. 05 (g) A person other than the owner holding, or the assignee of, a lien, 06 mortgage, or conditional sales contract on, or the right to possession of property 07 subject to forfeiture under (a) of this section is entitled to relief from the forfeiture in 08 the nature of remission of the forfeiture if, in an action under (d) of this section, the 09 person shows that the person 10 (1) was not a party to the violation subjecting the property to 11 forfeiture; 12 (2) did not have actual knowledge or reasonable cause to believe that 13 the property was used or was to be used in violation of the law; and 14 (3) did not have actual knowledge or reasonable cause to believe that 15 the person committing the violation had, within the last 10 years, 16 (A) a criminal record for violating this chapter; or 17 (B) committed other violations of this chapter. 18 (h) It is not a defense in an in rem forfeiture proceeding brought under (d)(2) 19 of this section that a criminal proceeding is pending or has resulted in conviction or 20 acquittal of a person charged with violating AS 43.50.640. 21 (i) Property forfeited under this section shall be placed in the custody of the 22 commissioner of public safety for disposition according to an order entered by the 23 court. The court shall order destroyed any property forfeited under this section that is 24 harmful to the public and may order any property forfeited under this section that was 25 seized in a municipality to be transferred to the municipality in which the property was 26 seized or to another municipality affected by the crime for which the property was 27 forfeited. The state shall notify all municipalities affected by the crime of the 28 forfeiture proceeding. Other property shall be ordered sold and the proceeds used for 29 payment of expenses of the proceedings for forfeiture and sale, including expenses of 30 seizure, custody, and court costs. The remainder of the proceeds shall be deposited in 31 the general fund.
01 (j) The title to a vehicle or vessel forfeited to the state under this section may 02 be transferred by the state to a municipality or the local governing body of a village 03 for official use by the municipality or village, on condition that the vehicle or vessel 04 not be available for use by the defendant. 05 * Sec. 25. AS 43.50.640(a) is amended to read: 06 (a) A person commits the crime of misconduct involving unstamped cigarettes 07 or stamps in the first degree if the person 08 (1) with reckless disregard that the cigarettes are unstamped 09 (A) sells or distributes 5,000 [1,000] or more unstamped 10 cigarettes in a single transaction; 11 (B) owns or possesses 5,000 [1,000] or more unstamped 12 cigarettes with the intent to sell; or 13 (C) acquires, holds, transports, imports, or possesses 10,000 or 14 more unstamped cigarettes; or 15 (2) with reckless disregard that the stamp was previously affixed to 16 another cigarette package [;] 17 (A) affixes a previously used stamp to a cigarette package; or 18 (B) possesses, sells, or distributes a previously used stamp. 19 * Sec. 26. AS 43.50.650(a) is amended to read: 20 (a) A person commits the crime of misconduct involving unstamped cigarettes 21 or stamps in the second degree if the person 22 (1) with reckless disregard that the cigarettes are unstamped 23 (A) sells or distributes at least one but fewer than 5,000 [1,000] 24 unstamped cigarettes in a single transaction; 25 (B) owns or possesses at least one but fewer than 5,000 [1,000] 26 unstamped cigarettes, with intent to sell; [OR] 27 (C) acquires, holds, transports, imports, or possesses at least 28 601 [ONE] but fewer than 10,000 unstamped cigarettes; or 29 (D) acquires, holds, transports, imports, or possesses at 30 least one but fewer than 601 unstamped cigarettes that are not for 31 personal consumption; or
01 (2) is not licensed under this chapter or otherwise authorized by the 02 department to possess stamps and possesses a stamp that is not affixed to a cigarette 03 package. 04 * Sec. 27. AS 43.50.700(9) is amended to read: 05 (9) "unstamped cigarettes" means a package containing cigarettes that 06 is not affixed with the stamp required by AS 43.50.500 - 43.50.700 or is affixed with 07 a stamp in a denomination less than the tax levied under this chapter. 08 * Sec. 28. AS 43.50.710 is amended by adding a new subsection to read: 09 (e) Nothing in this section prohibits a manufacturer from offering promotions 10 to a wholesaler or a retailer provided the wholesale promotion is the same for all 11 participating wholesalers and the retail promotion is the same for all participating 12 retailers. 13 * Sec. 29. AS 43.50.720 is amended to read: 14 Sec. 43.50.720. Sale at less than cost; with gift or concession. In all 15 advertisements, offers for sale, or sales involving two or more items when at least one 16 of the items is cigarettes at a combined price, and in all advertisements, offers for sale, 17 or sales involving the giving of any gift, concession, or coupon of any kind in 18 conjunction with the sale of cigarettes, the wholesaler's or retailer's combined selling 19 price may not be below the actual cost to the wholesaler or the actual cost to the 20 retailer, respectively, of the total of all articles, products, commodities, gifts, and 21 concessions included in the transactions, except that, if any articles, products, 22 commodities, gifts, or concessions are not cigarettes, the actual [BASIC] cost shall be 23 determined as provided under AS 43.50.800. 24 * Sec. 30. AS 43.50.760(b) is amended to read: 25 (b) The presumptive actual [WHOLESALE AND PRESUMPTIVE RETAIL] 26 cost of cigarettes as determined by the department under AS 43.50.800 [FROM THE 27 MANUFACTURER'S PRICE LIST] is considered competent evidence in a court 28 action or proceeding as tending to prove actual cost to the wholesaler or retailer 29 complained against. A party against whom the presumptive actual [WHOLESALE 30 OR PRESUMPTIVE RETAIL] cost as determined by the department is introduced in 31 evidence has the right to offer evidence tending to prove any inaccuracy of the
01 presumptive actual [WHOLESALE OR PRESUMPTIVE RETAIL] cost or any 02 statement of facts that would impair its probative value. 03 * Sec. 31. AS 43.50.770 is amended to read: 04 Sec. 43.50.770. Determination of cost of cigarettes purchased outside of 05 ordinary channels of trade. In establishing the actual [BASIC] cost of cigarettes to 06 a wholesaler or retailer, the invoice cost [OR THE ACTUAL COST] of cigarettes 07 purchased at a forced, bankrupt, or closeout sale, or other sale outside the ordinary 08 channels of trade may not be used. 09 * Sec. 32. AS 43.50.790(a) is amended to read: 10 (a) The department 11 (1) shall administer AS 43.50.710 - 43.50.849; 12 (2) may adopt regulations relating to the administration and 13 enforcement of AS 43.50.710 - 43.50.849; 14 (3) may determine the actual [BASIC] cost of cigarettes to a 15 wholesaler or retailer as provided in AS 43.50.800 [FROM INFORMATION 16 OBTAINED FROM A MANUFACTURER]; 17 (4) may, after reasonable notice and hearing, revoke or suspend a 18 license issued under AS 43.50.010 or 43.50.035 to a person who refuses or neglects to 19 comply with a provision of AS 43.50.710 - 43.50.849. 20 * Sec. 33. AS 43.50.800 is repealed and reenacted to read: 21 Sec. 43.50.800. Presumptions applicable to determination of cost. (a) The 22 presumptive actual cost of cigarettes to a wholesaler is, for purposes of AS 43.50.710 - 23 43.50.849, the presumptive wholesale cost as calculated by the department plus an 24 amount equal to four and one-half percent of the presumptive wholesale cost to 25 account for business costs. For purposes of this section, the presumptive wholesale 26 cost is the manufacturer's list price, less trade discounts, plus the full face value of all 27 cigarette taxes. 28 (b) The presumptive actual cost of cigarettes to a retailer is, for purposes of 29 AS 43.50.710 - 43.50.849, the presumptive actual cost of cigarettes to the wholesaler 30 as calculated by the department under (a) of this section, plus an amount equal to six 31 percent of the presumptive actual cost of cigarettes to the wholesaler to account for
01 business costs. 02 (c) A wholesaler or retailer that wishes to advertise, offer to sell, or sell 03 cigarettes at less than the presumptive actual cost to the wholesaler or retailer as 04 calculated under (a) or (b) of this section must first obtain approval from the 05 department. The department may grant approval only if the wholesaler or retailer 06 provides proof satisfactory to the department that the wholesaler or retailer's actual 07 cost is lower than presumed. Approval for cigarette sales at less than the presumptive 08 actual cost as determined under (a) or (b) of this section may not be granted for a 09 period longer than one year. In reviewing proof of actual wholesale or retail cost, the 10 department may consider the costs reflected on the actual invoice, but may not 11 consider cash discounts. In reviewing proof of actual costs, the department may 12 consider the standards and methods of accounting regularly employed, and must 13 include labor costs, rent, depreciation, selling costs, maintenance of equipment, 14 delivery costs, all types of licenses, taxes, insurance, advertising, preopening 15 expenses, provision for impaired assets and closing costs, interest expenses, and 16 provision for merger and restructuring expenses. The department shall adopt 17 regulations to determine the actual costs for the wholesaler and retailer for the 18 purposes of AS 43.50.710 - 43.50.849. 19 * Sec. 34. AS 45.53 is amended by adding a new section to read: 20 Sec. 45.53.050. Stays pending appeal in civil cases. (a) Except as provided 21 in (b) of this section, in order to secure and protect the money to be received as a result 22 of the Master Settlement Agreement, in civil tobacco-related litigation under any legal 23 theory involving a signatory, a successor of a signatory, or an affiliate of a signatory to 24 the Master Settlement Agreement, the supersedeas bond to be furnished in order to 25 stay the execution of the judgment during the entire course of appellate review shall be 26 set in accordance with applicable laws or court rules, except that the total bond that is 27 required of all appellants collectively may not exceed $100,000,000, regardless of the 28 value of the judgment. 29 (b) If an appellee proves by a preponderance of the evidence that an appellant 30 is dissipating assets to avoid the payment of a judgment, a court may require the 31 appellant to post a bond in an amount up to the full amount of the judgment.
01 * Sec. 35. The uncodified law of the State of Alaska enacted in sec. 4, ch. 48, SLA 1997, is 02 repealed and reenacted to read: 03 Sec. 4. AS 43.50.190(a) is repealed and reenacted to read: 04 (a) There is levied an excise tax on each cigarette imported or acquired in this 05 state, 06 (1) after June 30, 2004, but before July 1, 2006, 77.5 mills; 07 (2) after June 30, 2006, but before July 1, 2007, 87.5 mills; 08 (3) after June 30, 2007, 97.5 mills. 09 * Sec. 36. AS 43.50.740(b), 43.50.849(1), 43.50.849(6), and 43.50.849(7) are repealed. 10 * Sec. 37. The uncodified law of the State of Alaska is amended by adding a new section to 11 read: 12 INDIRECT COURT RULE AMENDMENT. AS 45.53.050, added by sec. 34 of this 13 Act, has the effect of changing Rules 204 and 205, Alaska Rules of Appellate Procedure, by 14 limiting the court's discretion to determine the amount of a supersedeas bond in certain cases. 15 * Sec. 38. The uncodified law of the State of Alaska is amended by adding a new section to 16 read: 17 APPLICABILITY. Section 34 of this Act applies to all cases pending on or filed on 18 or after the effective date of this Act. 19 * Sec. 39. The uncodified law of the State of Alaska is amended by adding a new section to 20 read: 21 SEVERABILITY. Under AS 01.10.030, if any provision of this Act or the application 22 of it to any person or circumstance is held invalid, the remainder of this Act and the 23 application to other persons or circumstances are not affected. 24 * Sec. 40. The uncodified law of the State of Alaska is amended by adding a new section to 25 read: 26 REVISOR'S INSTRUCTIONS. The revisor of statutes is instructed to change the 27 heading of Article 2 in AS 43.50 from "Additional Cigarette Tax" to "Additional Cigarette 28 Taxes." 29 * Sec. 41. The uncodified law of the State of Alaska is amended by adding a new section to 30 read: 31 CONDITIONAL EFFECT. AS 45.53.050, added by sec. 34 of this Act, takes effect 32 only if sec. 37 of this Act receives the two-thirds majority vote of each house required by art.
01 IV, sec. 15, Constitution of the State of Alaska. 02 * Sec. 42. This Act takes effect July 1, 2004.