Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 31. Estate Tax Law of Alaska
Section 71. Regulations.
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AS 43.31.071. Regulations.

The department may adopt regulations not inconsistent with this chapter as it considers necessary to enforce its provisions, and may adopt regulations as are or may be promulgated with respect to the estate tax provisions of the revenue Act of the United States insofar as they are applicable. The department may prescribe forms it considers proper for the administration of this chapter.

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