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Alaska · Through Alaska Statutes 2025 (34th Legislature, 2025-2026)

AS 45.53.030: Regulations.

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Where this section sits in the code
  1. Title 45. Trade and Commerce.
  2. Chapter 53. Cigarette Sales.

The commissioner of revenue shall adopt regulations under AS 44.62 (Administrative Procedure Act) necessary to ascertain the amount of excise tax paid on the cigarettes of a tobacco product manufacturer for each year for which the manufacturer is required to place money into a qualified escrow fund under AS 45.53.020.

Collected 2026-09-02T06:19:44Z. Source file · JSON

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