Section 45.53.030. Regulations.  


Latest version.
  • 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.

Notes


History

(Sec. 2 ch 46 SLA 1999)