{"data":{"id":"us-ak/as-45.53.030","jurisdiction":"us-ak","citation":"AS 45.53.030","heading":"Regulations.","body":"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.","path":["Title 45. Trade and Commerce.","Chapter 53. Cigarette Sales."],"source_url":"https://www.akleg.gov/basis/statutes.asp#45.53.030","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:44Z","sha256":"aaf1ce1086f50d90e801268bdfef9cc4cbb4cbd1c892b66ba5b1c0026bb6eeda","source_id":"us-ak","stale":false,"prev":"us-ak/as-45.53.020","next":"us-ak/as-45.53.040"},"notice":"GroundRules: Original legal text. Not legal advice."}