Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 50. Tobacco Taxes and Sales
Section 150. Administration.
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AS 43.50.150. Administration.

(a) The department shall

(1) administer this chapter; and

(2) collect, supervise, and enforce the collection of taxes due under this chapter and penalties as provided in AS 43.05.

(b) The department may adopt regulations necessary for the administration of this chapter.

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