Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 5. Administration of Revenue Laws
Section 80. Adoption of Regulations.
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AS 43.05.080. Adoption of Regulations.

The department shall adopt and publish regulations necessary for the enforcement of the tax, license, or excise tax laws administered by it. The department shall prepare and distribute all forms necessary or useful in the administration of tax, license, and excise tax laws.

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