reglab/statecodes huggingface dataset:
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 2. Alaska Gasline Inducement Act License. › Sec. 43.90.200. Certification by regulatory authority and project sanction.

(a) A licensee that is awarded a certificate of public convenience and necessity from a regulatory agency with jurisdiction over the project shall accept the certificate on or before the date the order granting the certificate is no longer subject to judicial review.
(b) If the licensee has credit support sufficient to finance construction of the project through ownership of rights to produce and market gas resources, firm transportation commitments, or government financing, the licensee shall sanction the project within one year after the effective date of the certificate of public convenience and necessity issued by the regulatory agency with jurisdiction over the project.
(c) If the licensee does not have credit support sufficient to finance construction of the project through ownership of rights to produce and market gas resources, firm transportation commitments, or government financing, the licensee shall sanction the project before the later of
(1) two years after the effective date of the certificate of public convenience and necessity issued by the regulatory agency with jurisdiction over the project; or
(2) five years after the close of the first binding open season of the project.
(d) If the licensee fails to sanction the project as required under this section, the licensee shall, upon request by the state,
(1) seek approval from the Federal Energy Regulatory Commission or the Regulatory Commission of Alaska, as applicable, to abandon and transfer the certificate to the state or the state's designee; and
(2) assign to the state or the state's designee all engineering designs, contracts, permits, and other data related to the project that are acquired by the licensee during the term of the license before the date of the abandonment or transfer.
(e) The transfer and assignments under (d) of this section as a result of failure to comply with (a) or (b) of this section are at no cost to the state or the state's designee. A transfer under (c) of this section shall be subject to the state's payment to the licensee of the net amount of expenditures incurred and paid by the licensee that are qualified expenditures for the purposes of AS 43.90.110.
(f) In this section, “effective date of the certificate of public convenience and necessity” means the earlier of the date the order granting the certificate is no longer subject to judicial review, or the date the licensee accepts the certificate.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 2. Alaska Gasline Inducement Act License. › Sec. 43.90.210. Amendment of or modification to the project plan.

Subject to the approval of the commissioners, a licensee may amend or modify its project plan if the amendment or modification improves the net present value of the project to the state, is necessary because of an order or requirement by a regulatory agency with jurisdiction over the project or by the Alaska Oil and Gas Conservation Commission, or is necessary because of changed circumstances outside the licensee's control and not reasonably foreseeable before the license was issued. An amendment or modification approved under this section must be consistent with the requirements of AS 43.90.130 and, except for an amendment or modification required because of an order or requirement of a regulatory agency with jurisdiction over the project or by the Alaska Oil and Gas Conservation Commission, may not substantially diminish the value of the project to the state or the project's likelihood of success.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 2. Alaska Gasline Inducement Act License. › Sec. 43.90.220. Records, reports, conditions, and audit requirements.

(a) A licensee shall maintain complete and accurate records of all expenditures and commitments of state money received under this chapter, including receipts and records showing the payment or cost of purchased items and services, the names and addresses of the sellers and service providers, and the dates of service or delivery.
(b) Upon reasonable notice, the commissioners may audit the records, books, and files of the entity receiving the state money or making the expenditures and commitments of money received from the state under this chapter.
(c) The commissioners may do the following with respect to information relating to the project: conduct hearings or other investigative inquiries; compel the attendance of witnesses and production of documents; and require the licensee to furnish information in paper copy or electronic format.
(d) After a license has been issued and until commencement of commercial operations of a natural gas pipeline, the licensee shall allow the commissioners to
(1) have a representative present at all meetings of the licensee's governing body or bodies and equity holders that relate to the project;
(2) receive all relevant notices and information when and as sent to the governing body or bodies and equity holders;
(3) enjoy the same access to information about the licensee as the governing body members and equity owners receive; and
(4) receive relevant reports or information from the licensee that the commissioners reasonably request.
(e) All proprietary information, privileged information, and trade secrets received by the commissioners or their representative under (d) of this section are not subject to public disclosure under AS 40.25.100 - 40.25.295.
(f) A licensee shall maintain the records and reports required under this section for seven years from the date the licensee receives state money under this chapter.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 2. Alaska Gasline Inducement Act License. › Sec. 43.90.230. License violations; damages.

(a) A licensee is in violation of the license if the commissioners determine that the licensee has
(1) requested and received money from the state under this chapter for an expenditure that is not a qualified expenditure under AS 43.90.110;
(2) except as required to conform with a requirement of a regulatory agency with jurisdiction over the project, substantially departed from the specifications set out in the application without state approval of a project plan amendment or modification under AS 43.90.210;
(3) violated any provision of this chapter or any other provision of state or federal law material to the license;
(4) failed to accept a certificate as required under AS 43.90.200(a) or failed to sanction the project as required under AS 43.90.200(b); or
(5) otherwise violated a material term of the license.
(b) The commissioners shall provide written notice to the licensee identifying a license violation. The commissioners and the licensee have 90 days after the date the notice is issued to resolve the violation informally.
(c) The commissioners may suspend disbursement of state reimbursements to the licensee beginning on the date that the notice of violation issued under (b) of this section is sent to the licensee. The commissioners may resume disbursement on the date that the commissioners determine that the violation is cured.
(d) If the commissioners and the licensee are unable to resolve the violation within the period described in (b) of this section, the commissioners shall notify the licensee that the violation has not been cured and provide the licensee with an opportunity to be heard. If, after notice and hearing, the commissioners determine that the violation has not been cured, the commissioners shall issue a written decision that is a final administrative action for purposes of appeal to the superior court in the state.
(e) If the determination issued under (d) of this section finds an unresolved violation, the commissioners may impose one or more of the following remedies:
(1) discontinuation of state reimbursements under this chapter;
(2) recoupment of state money that the licensee has received under this chapter to date, with interest, regardless of whether the licensee has expended or committed that money;
(3) license revocation;
(4) assignment to the state or the state's designee of all engineering designs, contracts, permits, and other data related to the project that are acquired by the licensee during the term of the license; and
(5) any other remedies provided by law or in equity.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 2. Alaska Gasline Inducement Act License. › Sec. 43.90.250. Alaska Gasline Inducement Act coordinator.

(a) There is created in the Office of the Governor the position of Alaska Gasline Inducement Act coordinator. Administrative support for the position shall be provided by the Office of the Governor. The position shall continue until one year after commencement of commercial operations of the project.
(b) The governor shall appoint a person to the position of Alaska Gasline Inducement Act coordinator. The individual serving as the Alaska Gasline Inducement Act coordinator may be removed from the position at the discretion of the governor.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 2. Alaska Gasline Inducement Act License. › Sec. 43.90.260. Expedited review and action by state agencies.

(a) A review conducted and action taken by a state agency relating to the project shall be expedited in a manner consistent with the completion of the necessary approvals in accordance with this chapter.
(b) Notwithstanding any contrary provision of law, a state agency may not include in any project certificate, right-of-way, permit, or other authorization issued to the licensee a term or condition that is not required by law if the coordinator determines that the term or condition would prevent or impair in any significant respect the expeditious construction and operation or expansion of the project.
(c) Unless required by law, a state agency may not add to, amend, or abrogate any certificate, right-of-way, permit, or other authorization issued to a licensee if the coordinator determines that the action would prevent or impair in any significant respect the expeditious construction, operation, or expansion of the project.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 3. Resource Inducements. › Sec. 43.90.300. Qualification for resource inducements.

(a) Notwithstanding any contrary provision of law, a lessee or other person that demonstrates to the satisfaction of the commissioners that the person has committed to acquire firm transportation capacity in the first binding open season of the project is qualified to receive the resource inducement set out in AS 43.90.310 and 43.90.320 for gas produced on the North Slope and shipped in firm transportation capacity acquired in the first binding open season of the project. The inducement in AS 43.90.310 is contractual.
(b) A gas producer receiving a voucher under AS 43.90.330 is qualified to receive the resource inducement in AS 43.90.310 and 43.90.320 for the gas shipped in the firm transportation capacity described in the voucher for the period described in AS 43.90.330.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 3. Resource Inducements. › Sec. 43.90.320. Gas production tax exemption.

(a) If a person qualified for a resource inducement under AS 43.90.300 agrees under (c) of this section, the person is entitled to an annual exemption from the state's gas production tax in an amount equal to the difference between the amount of the person's gas production tax obligation calculated under the gas production tax in effect during that tax year and the amount of the person's gas production tax obligation calculated under the gas production tax in effect at the start of the first binding open season held under this chapter. If the difference is less than zero, the gas production tax exemption is zero.
(b) The exemption under this section may be applied within 10 years immediately following commencement of commercial operations and only applied to production taxes that are levied on North Slope gas shipped through firm transportation capacity the person acquired during the first binding open season or shipped in the firm transportation capacity described in a voucher received by the gas producer under AS 43.90.330.
(c) The person claiming the exemption under this section shall agree that the person, and the person's affiliates, successors, assigns, and agents, will not protest or appeal a filing by the licensee to roll in mainline expansion costs up to the level that the licensee is required to propose and support under AS 43.90.130(7) if the Federal Energy Regulatory Commission does not have a rebuttable presumption in effect that rolled-in treatment applies to the cost of the expansion of the project. The agreement required under this subsection may not preclude the person, or the person's affiliates, successors, assigns, and agents, from protesting a filing to roll in mainline expansion costs that the licensee is not required to propose and support under AS 43.90.130(7).
(d) In this section, “gas production tax” means the tax levied on the production of gas under AS 43.55.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 3. Resource Inducements. › Sec. 43.90.330. Inducement vouchers.

(a) A person that acquires firm transportation capacity in the first binding open season of the project, that does not hold an oil and gas lease on the North Slope, and that is not an affiliate of a person that holds an oil and gas lease on the North Slope may apply to the commissioners for a voucher under this section. A voucher issued by the commissioners must describe the firm transportation capacity in the project to which the voucher is applicable.
(b) A voucher issued by the commissioners under this section entitles the holder of the voucher to the resource inducements in AS 43.90.310 and 43.90.320 for gas shipped in the firm transportation capacity acquired by the person applying for the voucher during the first binding open season of the project and described in the voucher. The voucher may be transferred to a gas producer that has a binding obligation to sell gas to the person transferring the voucher under a gas purchase agreement.
(c) A gas producer holding a voucher may claim the resource inducements for gas shipped through the firm transportation capacity described in the voucher and only on gas that is produced and delivered to the purchaser on the North Slope. A gas producer may claim the resource inducements under this subsection until the earlier of the termination of the binding gas purchase agreement or the expiration of the inducements by operation of law.
(d) A person that receives a voucher under this section and a gas producer that receives resource inducements under a voucher shall agree that the person and the gas producer and their respective affiliates, successors, assigns, or agents will not protest or appeal a filing by the licensee to roll in mainline expansion costs up to the level that the licensee is required to propose and support under AS 43.90.130(7) if the Federal Energy Regulatory Commission does not have a rebuttable presumption in effect that rolled-in treatment applies to the cost of the expansion of the project. The agreement required under this subsection may not preclude the person or gas producer or their respective affiliates, successors, assigns, or agents from protesting a filing to roll in mainline expansion costs that the licensee is not required to propose and support under AS 43.90.130(7).
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 4. Miscellaneous Provisions. › Sec. 43.90.400. Alaska Gasline Inducement Act reimbursement fund; disbursements; audits.

(a) There is established in the general fund an Alaska Gasline Inducement Act reimbursement fund. The fund consists of money appropriated to it by the legislature for disbursement to pay the state's reimbursements under AS 43.90.110. Money appropriated to the fund may be spent for the purposes of the fund without further appropriation. Appropriations to the fund do not lapse under AS 37.25.010, but remain in the fund for future disbursements. Nothing in this subsection creates a dedicated fund.
(b) The Department of Revenue shall manage the fund, and may invest money in the fund so as to yield competitive market rates as provided in AS 37.10.071. Income earned on the fund shall be accounted for separately and may be appropriated annually to the fund.
(c) The commissioners shall adopt regulations that provide for application to receive reimbursements for qualified expenditures as provided under AS 43.90.110, and that provide for periodic audits of the use of money disbursed as reimbursements under this chapter.
(d) Within 10 days after the convening of each regular session of the legislature, the commissioners shall submit to the legislature a report that lists all the disbursements from the fund during the preceding fiscal year with a written justification for each disbursement and the projected amount of money that will be required for reimbursements in each of the next three fiscal years.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 4. Miscellaneous Provisions. › Sec. 43.90.410. Regulations.

The commissioners may jointly adopt or amend regulations for the purpose of implementing the provisions of this chapter. The commissioner of revenue and the commissioner of natural resources may adopt or amend regulations adopted under authority outside of this chapter as necessary to implement the provisions of this chapter.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 4. Miscellaneous Provisions. › Sec. 43.90.420. Statute of limitations.

A person may not bring a judicial action challenging the constitutionality of this chapter or the constitutionality of a license issued under this chapter unless the action is commenced in a court of the state of competent jurisdiction within 90 days after the date that a license is issued.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 4. Miscellaneous Provisions. › Sec. 43.90.440. Licensed project assurances.

(a) Except as otherwise provided in this chapter, the state grants a licensee assurances that the licensee has exclusive enjoyment of the inducements provided under this chapter before the commencement of commercial operations. If, before the commencement of commercial operations, the state extends to another person preferential royalty or tax treatment or grant of state money for the purpose of facilitating the construction of a competing natural gas pipeline project in this state, and if the licensee is in compliance with the requirements of the license and with the requirements of state and federal statutes and regulations relevant to the project, the licensee is entitled to payment from the state of an amount equal to three times the total amount of the expenditures incurred and paid by the licensee that are qualified expenditures for the purposes of AS 43.90.110 that the licensee incurred in developing the licensee's project before the date that the state first extended preferential treatment to another person. The payment under this subsection is subject to appropriation. Upon payment by the state of the amount owed under this section, the licensee shall, at no additional cost to the state, assign to the state or the state's designee all engineering designs, contracts, permits, and other data related to the project that were acquired by the licensee during the term of the license. The payment under this subsection is in full satisfaction of all claims the licensee may bring in contract, tort, or other law related to the events that gave rise to the payment.
(b) The review, processing, or facilitation of a permit, right-of-way, or authorization by a state agency in connection with a competing natural gas pipeline project does not create an obligation on the part of the state under this section.
(c) In this section,
(1) “competing natural gas pipeline project” means a project designed to accommodate throughput of more than 500,000,000 cubic feet a day of North Slope gas to market;
(2) “preferential royalty or tax treatment” does not include
(A) the state's exercise of its right to resolve disputes involving royalties and taxes; or
(B) the state's exercise of its right to modify royalties as authorized by law in effect on June 8, 2007.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 90. Alaska Gasline Inducement Act › Article 4. Miscellaneous Provisions. › Sec. 43.90.450. Assignments.

(a) A licensee may transfer all or part of the license, including the rights and obligations arising under the license, if, after publishing notice of the proposed transfer, providing notice to the presiding officer of each house of the legislature, and providing a period of not less than 30 days for public review and comment,
(1) the transfer is approved in writing in advance by the commissioners; and
(2) the transfer does not increase or diminish the obligations created by the license or diminish the likelihood of success of the project or the net present value of the license to the state.
(b) Notwithstanding the commissioners' approval of a transfer of all or part of a license under (a) of this section, the transferor of the license remains subject to the requirements of AS 43.90.220 regarding all state money received by the licensee before the effective date of the transfer.
(c) A person may transfer that person's rights to the royalty inducement under AS 43.90.310 and the gas production tax exemption under AS 43.90.320 only in connection with a sale or merger that results in transfer of all the person's assets in the North Slope along with the person's firm transportation capacity contracts in the project.
(d) Except for the transfer of a voucher to a producer under AS 43.90.330(b), a person receiving a voucher under AS 43.90.330 based on the person's acquisition of firm transportation capacity in the first binding open season of the project may transfer the voucher only if the transfer is in connection with the permanent assignment by the person of 100 percent of the firm transportation capacity acquired in the first binding open season of the project.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 98. Miscellaneous Provisions › Article 1. Taxation Under P.L. 92-203. › Sec. 43.98.015. Taxation under P.L. 92-203.

(a) The receipt of the original issue of shares of stock in a corporation organized under Alaska law pursuant to 43 U.S.C. 1601 et seq. (Alaska Native Claims Settlement Act) by or on behalf of a Native (as defined in the federal Act) is not subject to any form of state or local taxation.
(b) The receipt of land or an interest in it under the federal Act or of cash in order to equalize the values of property exchanged under 43 U.S.C. 1621(f) or AS 38.50 is not subject to any form of state or local taxation. The basis for computing gain or loss on subsequent sale or other disposition of this land or interest in land for purposes of a state or local tax imposed on or measured by income is the fair value of the land or interest in land at the time of receipt.
(c) A real property interest conveyed under the federal Act, AS 38.50, or AS 38.95.050, including land received in an exchange under § 22(f) of the federal Act or AS 38.50, to a Native individual or corporation incorporated under Alaska law pursuant to the federal Act, which interest is not developed or leased to third parties, is exempt from state and local real property taxes and local assessments until December 18, 1991. However, municipal taxes, local real property taxes, or local assessments may, under the laws of the state, be imposed upon leased or developed real property within the jurisdiction of any governmental unit organized under the laws of the state. Easements, rights-of-way, leaseholds, and similar interests in real property may be taxed in accordance with state or local law. All rents, royalties, profits, and other revenues or proceeds derived from property interests are taxable to the same extent as these revenues or proceeds are taxable when received by a non-native individual or corporation. In § 21(d) of the federal Act, the exemption of real property interests from local real property taxes includes exemption from local assessments and extends to land received in an exchange under § 22(f) of the federal Act or AS 38.50.
(d) Use of the terms “corporate funds” and “dividends”, in § 7(j) and (m) of the federal Act, does not determine whether the money is a dividend, distribution to shareholders, funds which are property, surplus or capital of a regional corporation for the purposes of this title or AS 10.06 or other applicable state law, the provisions of § 8, ch 70, SLA 1972 notwithstanding.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 98. Miscellaneous Provisions › Article 2. Tire Fees. › Sec. 43.98.025. Tire fees.

(a) A fee of $2.50 a tire is imposed on the retail sale of new tires for motor vehicles designed for use on a highway.
(b) In addition to the fee imposed under (a) of this section, a fee of $5 a tire is imposed on the retail sale in the state on or after July 1, 2004, of tires for motor vehicles designed for use on a highway that are studded with metal studs or spikes weighing more than 1.1 grams each embedded in the periphery of the tire surface and protruding beyond the tread surface of the tire, or on the installation in the state on or after July 1, 2004, for a fee of metal studs or spikes weighing more than 1.1 grams each on a tire for a motor vehicle designed for use on a highway.
(c) A seller shall add the amount of the fees imposed by this section to the total price of the tire or service subject to the fees, and the fees shall be stated separately on any sales receipt, invoice, or other record of the sale or other transfer or of the installation of studs. That portion of the total price of the tire or service consisting of the fees imposed by this section is not subject to a sales tax or a use tax imposed by the state or a subdivision of the state.
(d) A seller shall collect the fees from the purchaser. A seller shall file a return on a form prescribed by the department and remit the fees collected to the department not later than the last day of the calendar month following the last day of the calendar quarter of the sale or installation. The department may only, on a form required under this subsection, require a seller to provide information on tires subject to the tax under this section.
(e) A seller remitting the fees collected under this section to the department in accordance with (d) of this section may retain five percent of the amount collected, not to exceed $600 a quarter, to cover expenses associated with collecting and remitting the fees.
(f) The provisions of AS 43.05 and AS 43.10 apply to this section.
(g) The fees imposed in this section do not apply to the following tires and services if the purchaser provides the seller with a certificate of use on a form prescribed by the department:
(1) tires or services sold to federal, state, or local government agencies for official use; or
(2) tires for resale.
(h) In this section,
(1) “highway” has the meaning given in AS 28.90.990;
(2) “motor vehicle” has the meaning given in AS 28.90.990;
(3) “seller” means a seller of tires or a person who installs studs on motor vehicle tires for a fee.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 99. General Provisions › Sec. 43.99.010. Accounts to be kept by persons subject to tax.

A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt regulations for the making and keeping of these records.
2023 Alaska Statutes › Title 44. State Government › Chapter 03. Sovereignty of State › Sec. 44.03.010. Offshore water and land.

The jurisdiction of the state extends to water offshore from the coast of the state as follows:
(1) the marginal sea to its outermost limits as those limits are from time to time defined or recognized by the United States of America by international treaty or otherwise;
(2) the high seas to the extent that jurisdiction is claimed by the United States of America, or to the extent recognized by the usages and customs of international law or by agreement to which the United States of America or the state is a party;
(3) submerged land including the subsurface of submerged land, lying under the water mentioned in this section.
2023 Alaska Statutes › Title 44. State Government › Chapter 03. Sovereignty of State › Sec. 44.03.030. Construction of chapter.

This chapter does not limit or restrict
(1) the jurisdiction of the state over a person or subject inside or outside the state that is exercisable by reason of citizenship, residence, or another reason recognized by law;
(2) jurisdiction over or ownership of other water or land under other water inside or forming part of the boundaries of the state;
(3) legislative jurisdiction of the United States over an area to which legislative jurisdiction is ceded by the state and which remains in the ownership of the United States.
2023 Alaska Statutes › Title 44. State Government › Chapter 03. Sovereignty of State › Sec. 44.03.040. Reconciliation with other statutes.

This chapter does not alter the geographic area to which a statute of the state applies if the statute specifies the area precisely in miles or by another numerical designation of distance or position. Nothing in the statute or in this chapter is a waiver or relinquishment of jurisdiction over or ownership by the state of an area to which jurisdiction or ownership extends under another provision or rule of law.
2023 Alaska Statutes › Title 44. State Government › Chapter 06. Capital › Sec. 44.06.050. Purpose of AS 44.06.050 - 44.06.060.

The purpose of AS 44.06.050 - 44.06.060 is to guarantee to the people their right to know and to approve in advance all costs of relocating the capital or the legislature; to insure that the people will have an opportunity to make an informed and objective decision on relocating the capital or the legislature with all pertinent data concerning the costs to the state; and to insure that the costs of relocating the capital or the legislature will not be incurred by the state without the approval of the electorate.
2023 Alaska Statutes › Title 44. State Government › Chapter 06. Capital › Sec. 44.06.055. Relocation expenditures.

State money may be expended to relocate physically the capital or the legislature from the present location only after a majority of those voting in a statewide election have approved a bond issue that includes all bondable costs to the state of the relocation of a functional state legislature or capital to the new site over the twelve-year period following such approval. The commission established in AS 44.06.060 shall determine all bondable costs and total costs including, but not limited to, the costs of moving personnel and offices to the relocation site; the social, economic, and environmental costs to the present and relocation sites; and the costs to the state of planning, building, furnishing, using, and financing facilities at least equal to those provided by the present capital city.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.015. Use of seal without permission prohibited.

(a) A person may not use or make a die or impression of the state seal for any advertising or commercial purpose, unless written permission has first been obtained from the lieutenant governor.
(b) Violation of this section is a misdemeanor, and upon conviction is punishable by a fine of not more than $500, or by imprisonment for not more than six months, or by both.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.017. Commemorative gold and silver medallions.

(a) The Department of Administration shall contract or otherwise arrange for the minting and sale of Alaska commemorative medallions minted only from .999 fine gold and silver in weights determined by the commissioner of administration. Gold and silver mined in Alaska shall be used in the production of the medallions. The state shall receive a royalty from the sale of the medallions. The amount of the royalty shall be determined by the commissioner of administration.
(b) One side of the commemorative medallions minted under this section shall contain the state seal. The design for the other side shall be determined in an annual contest conducted by the contractor under the supervision of the Department of Administration. Only designs using an Alaska theme and submitted by an Alaska resident may be considered in the contest. Payment for the winning design may not exceed $1,000.
(c) [Repealed, § 35 ch 126 SLA 1994.]
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.020. State flag.

The design of the official flag is eight gold stars in a field of blue, so selected for its simplicity, its originality, and its symbolism. The blue, one of the national colors, typifies the evening sky, the blue of the sea and of mountain lakes, and of wild flowers that grow in Alaskan soil, the gold being significant of the wealth that lies hidden in Alaska's hills and streams.
The stars, seven of which form the constellation Ursa Major, the Great Bear, the most conspicuous constellation in the northern sky, contains the stars which form the “Dipper,” including the “Pointers” which point toward the eighth star in the flag, Polaris, the North Star, the ever constant star for the mariner, the explorer, hunter, trapper, prospector, woodsman, and the surveyor. For Alaska the northernmost star in the galaxy of stars represents Alaska, the forty-ninth star in the national emblem.
The flag of the Territory of Alaska is the official flag of the state. The standard proportions and size graphically delineated herein shall be used in the manufacture of the official flag of Alaska. The stars shall be the color of natural yellow gold and the field of blue shall be of the same shade of blue used in the official manufacture of the national emblem of the United States. The design, standard proportions, and size are as follows:
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.030. Display of flags.

(a) The official flag of the state shall be displayed with the flag of the United States only from sunrise to sunset, or between the hours designated by proper authority. However, the flag may be displayed after sunset upon special occasions when it is desired to produce a patriotic effect.
(b) The flag of the United States and the flag of the State of Alaska shall be displayed daily, weather permitting, in the following places:
(1) on or near the main administration building of every institution under the authority or control of the state government;
(2) in or near every schoolhouse during school days.
(c) [Repealed, § 3 ch 5 SLA 2011.]
(d) When displayed horizontally in a public facility, the flag shall be positioned with the hoist on the left and the North Star in the upper right corner.
(e) When displayed vertically in a public facility, the flag shall be positioned with the hoist at the top and the North Star in the lower right corner.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.032. Folding and presenting the state flag.

(a) When folding the state flag, the following procedure shall be followed, whenever possible:
(1) hold the flag waist-high with another person, so that the flag is parallel to the ground and the hoist is on the left;
(2) fold the flag lengthwise, with the open edge up;
(3) holding the edges securely, rotate the flag so that five stars are facing up;
(4) fold the flag lengthwise a second time, with the open edge up;
(5) holding the edges securely, rotate the flag so that two stars are facing up;
(6) fold the flag widthwise, with the North Star facing down and the hoist on the right;
(7) holding the edges securely, fold the flag widthwise a second time, with the North Star facing down and the hoist on the right;
(8) fold the flag widthwise a third time, with the North Star facing up.
(b) When presenting the folded flag to another person, the folded flag should be turned so that the North Star is nearest the receiver.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.034. Retirement of the state flag.

An official flag of the state that is no longer a fitting emblem for display because it is worn, tattered, or otherwise damaged may be respectfully retired by fire in a ceremony or other dignified manner honoring the flag as a fitting emblem for the state. When practicable, retirement of the state flag should occur in a public ceremony under the direction of uniformed personnel representing a state or federal military service or a patriotic society. If a formal ceremony is not practicable, a private ceremony is acceptable.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.040. State song.

The song “Alaska's Flag,” with music composed by Elinor Dusenbury and words by Marie Drake, is the official song of the state. The words of the official song are as follows:
Alaska's Flag
Eight stars of gold on a field of blue -
Alaska's flag. May it mean to you
The blue of the sea, the evening sky,
The mountain lakes, and the flow'rs nearby;
The gold of the early sourdough's dreams,
The precious gold of the hills and streams;
The brilliant stars in the northern sky,
The “Bear” - the “Dipper” - and, shining high,
The great North Star with its steady light,
Over land and sea a beacon bright.
Alaska's flag - to Alaskans dear,
The simple flag of a last frontier.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.090. State medal for heroism.

(a) The governor is authorized to award a state medal for heroism directly or posthumously to any citizen of the state in recognition of a valorous and heroic deed performed in the saving of a life or for injury or death or threat of injury or death incurred in the service of the state or the citizen's community or on behalf of the health, welfare, or safety of other persons. The medal shall be awarded by the governor with an appropriate ceremony.
(b) The governor shall make arrangements for the designing of the medal for heroism through a statewide design competition participated in by the school children of the state.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.095. North Star Medal.

(a) The governor is authorized to award the North Star Medal directly or posthumously to any peace officer, correctional officer, firefighter, first responder, or member of a volunteer search and rescue group who dies or is seriously injured in the line of duty and has displayed exceptional bravery or heroism while performing those duties.
(b) The governor shall present recipients of the North Star Medal with a ribbon, medal, and citation during a ceremony that may not take place more than once a year. The North Star Medal will be awarded to the recipient or, in the event the recipient is no longer living, to the recipient's next of kin.
(c) Nominations for the North Star Medal must be submitted to the commissioner of public safety by the highest ranking supervisor in the department or organization of the nominee. After reviewing the nominations, the commissioner of public safety shall submit the name or names of persons recommended for the North Star Medal to the governor for approval.
2023 Alaska Statutes › Title 44. State Government › Chapter 09. State Seal, Flag, and Emblems › Sec. 44.09.150. State bolt-action rifle.

The pre-1964 Winchester Model 70 bolt-action rifle in the following calibers is the official state bolt-action rifle: .22 Hornet, .220 Swift, .243 Winchester, .250-3000 Savage, .264 Winchester Magnum, .257 Roberts, .270 W.C.F., 7 mm, .300 Savage, .30-06, .300 H&H Magnum, .300 Winchester Magnum, .308 Winchester, .358 Winchester, .35 Remington, .375 H&H Magnum, .338 Winchester Magnum, .458 Winchester Magnum.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 1. Legal Holidays. › Sec. 44.12.010. Legal holidays.

(a) The following days are legal holidays:
(1) the first of January, known as New Year's Day;
(2) the third Monday of January, known as Martin Luther King, Jr.'s Birthday as provided in (b) of this section;
(3) the third Monday in February, known as Presidents' Day;
(4) the last Monday of March, known as Seward's Day;
(5) the last Monday in May, known as Memorial Day;
(6) the fourth of July, known as Independence Day;
(7) the first Monday in September, known as Labor Day;
(8) the 18th of October, known as Alaska Day;
(9) the 11th of November, known as Veterans' Day;
(10) the fourth Thursday in November, known as Thanksgiving Day;
(11) the 25th of December, known as Christmas Day;
(12) every Sunday;
(13) every day designated by public proclamation by the President of the United States or the governor of the state as a legal holiday.
(b) For employment purposes, Martin Luther King, Jr.'s Birthday is a legal holiday for state employees who
(1) are not covered by a collective bargaining agreement; or
(2) are covered by a collective bargaining agreement whose terms
(A) include by name Martin Luther King, Jr.'s Birthday; or
(B) have been amended to substitute a holiday on the third Monday of January for Martin Luther King, Jr.'s Birthday in place of another paid holiday.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.030. Wickersham Day.

August 24 is designated Wickersham Day in honor of James Wickersham, and is the occasion for school assemblies with appropriate programs, and other suitable observances and exercises by civic groups and the public in general.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.040. Anthony J. Dimond Day.

November 30 is designated Anthony J. Dimond Day in honor of “Tony” Dimond, and shall be observed by appropriate school assemblies and programs, and other suitable observances and exercises by civic groups and the public at large.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.050. Ernest Gruening Day.

Ernest Gruening Day is established on February 6 of each year to honor Ernest Gruening, doctor, editor, and statesman, for a lifetime of service to the territory and state of Alaska and the nation. Ernest Gruening Day may be observed by suitable observances and exercises by civic groups and the public.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.055. Bob Bartlett Day.

Bob Bartlett Day is established on April 20 of each year to honor E.L. “Bob” Bartlett, the “architect of Alaska statehood,” for a lifetime of public service to Alaska and the nation. Bob Bartlett Day may be observed by suitable observances and exercises by civic groups and the public.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.060. William A. Egan Day.

William A. Egan Day is established on October 8 of each year to honor William “Bill” Egan, the first governor of the state of Alaska, for a lifetime of service to the territory and state of Alaska. William A. Egan Day may be observed by suitable observances and exercises by civic groups and the public.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.061. Walter Harper Day.

Walter Harper Day is established on June 7 of each year to honor Walter Harper, who in 1913 became the first person to summit Denali, for his superb subsistence skills, his integrity, his strong sense of identity and purpose, and his ability to navigate comfortably in both the Athabascan culture and other cultures of the United States. Walter Harper Day may be observed by suitable observances and exercises by civic groups and the public.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.063. Katie John Day.

Katie John Day is established on May 31 of each year to honor Ahtna Athabascan elder Katie John for her mentoring and advocacy in defense of Alaska Native customary and traditional hunting, fishing, and gathering rights. Katie John Day may be observed by suitable observances and exercises by civic groups and the public.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.065. Elizabeth Peratrovich Day.

Elizabeth Peratrovich Day is established on February 16 of each year to honor Elizabeth Peratrovich, past Grand President of the Alaska Native Sisterhood, for her courageous, unceasing efforts to eliminate discrimination and bring about equal rights in Alaska. Elizabeth Peratrovich Day may be observed by suitable observances and exercises by civic groups and the public.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.066. Susan Butcher Day.

Susan Butcher Day is established on the first Saturday of March of each year, the traditional start date of the Iditarod Trail Sled Dog Race, to honor Susan Butcher, a loving mother, devoted wife, world-class athlete, determined competitor, true Alaskan, and four-time Iditarod Trail Sled Dog Race champion. Susan Butcher Day may be observed by school assemblies, sporting events, and other suitable observances and exercises by civic groups and the public to remember the life of Susan Butcher, an inspiration to Alaskans and to millions around the world.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.067. Ted Stevens Day.

Ted Stevens Day is established on the fourth Saturday of July each year to honor Theodore F. “Ted” Stevens, whose long record of public service includes 40 years as a United States senator from Alaska, for his service to the state and the nation. Ted Stevens Day may be observed by suitable observances and exercises by civic groups and the public.
2023 Alaska Statutes › Title 44. State Government › Chapter 12. Holidays, Agency Office Hours, and Official Language › Article 2. Designated Days and Months of Honor. › Sec. 44.12.068. Vietnam Veterans Day.

Vietnam Veterans Day is established on March 29 of each year to acknowledge and commemorate the military service of American men and women in Vietnam. The day may be observed by suitable observances and exercises by civic groups and the public.