Alaska Statutes.
Title 45. Trade and Commerce
Chapter 53. Cigarette Sales
Section 30. Regulations.
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AS 45.53.030. Regulations.

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 .

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