WORK DRAFT CS FOR SENATE BILL NO. 23(FIN) Version U   5/9/2017
Sec. 18. FUND CAPITALIZATION.

(b) The balance of the budget reserve fund (AS 37.05.540) on June 30, 2017, estimated to be $288,000,000, is appropriated to the oil and gas tax credit fund (AS 43.55.028) to pay outstanding tax credit liabilities.
http://www.akleg.gov/basis/get_documents.asp?session=30&docid=17568
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AS 37.05.540 (e) Notwithstanding other provisions of this section, appropriations may be made from the budget reserve fund needed by the governor to meet a disaster. In this subsection, "disaster" has the meaning given in AS 26.23.900.
http://www.legis.state.ak.us/basis/statutes.asp#37.05.540