2013 Alaska Statutes
Title 43 - REVENUE AND TAXATION
Chapter 43.60 - EXCISE TAX ON ALCOHOLIC BEVERAGES
Sec. 43.60.050 Disposition of proceeds; alcohol and other drug abuse treatment and prevention fund.
(a) The alcohol and other drug abuse treatment and prevention fund is established in the general fund. The Department of Administration shall separately account for 50 percent of the tax collected under AS 43.60.010 and deposit it into the alcohol and other drug abuse treatment and prevention fund.
(b) The legislature may use the annual estimated balance in the fund to make appropriations to the Department of Health and Social Services to establish and maintain programs for the prevention and treatment of alcoholism, drug abuse, and misuse of hazardous volatile materials and substances by inhalant abusers under AS 47.37.030 .
(c) Nothing in this section creates a dedicated fund.
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