- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 60. Excise Tax On Alcoholic Beverages
- Section 50. Disposition of Proceeds; Alcohol and Other Drug Abuse Treatment and Prevention Fund.
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AS 43.60.050. Disposition of Proceeds; Alcohol and Other Drug Abuse Treatment and Prevention Fund.
- (a) The alcohol and other drug abuse treatment and prevention fund is established in the general fund. The Department of
Administration shall separately account for 50 percent of the tax collected under AS 43.60.010 and deposit it into the alcohol and other drug
abuse treatment and prevention fund.
- (b) The legislature may use the annual estimated balance in the fund to make appropriations to the Department of Health
and Social Services to establish and maintain programs for the prevention and treatment of alcoholism, drug abuse, and
misuse of hazardous volatile materials and substances by inhalant abusers under AS 47.37.030
- (c) Nothing in this section creates a dedicated fund.
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