Sec. 43.52.240. - Administration. - Alaska Statutes

(a) The department shall

(1) administer AS 43.52.200 - 43.52.295; and

(2) collect, supervise, and enforce the collection of taxes due under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05.

(b) The department may adopt regulations necessary for the administration of AS 43.52.200 - 43.52.295.