Alaska Statutes
Alaska Stat. § 43.50.140 (2026)
Disposition of proceeds
✓ current as of July 2026
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Sec. 43.50.140. Disposition of proceeds.
The proceeds derived from the payment of taxes, fees, and penalties under AS 43.50.010 — 43.50.180, and the license fees received by the department shall be paid into a state fund entitled “School Fund,” and shall be used exclusively to rehabilitate, construct, and repair the state's school facilities, and for costs of insurance on buildings comprising school facilities during the rehabilitation, construction, and repair, and for the life of the buildings.
The proceeds derived from the payment of taxes, fees, and penalties under AS 43.50.010 — 43.50.180, and the license fees received by the department shall be paid into a state fund entitled “School Fund,” and shall be used exclusively to rehabilitate, construct, and repair the state's school facilities, and for costs of insurance on buildings comprising school facilities during the rehabilitation, construction, and repair, and for the life of the buildings.
Notes of Decisions
Cited in 2
cases, 1986–1994 · leading case: Hickel v. Cowper, 874 P.2d 922 (Alaska 1994).
Hickel v. Cowper, 874 P.2d 922 (Alaska 1994). “100); (G) school fund (AS 43.50.140); (H) training and building fund (AS 23.”
Sw. Region Sch. Dist. v. Dep't of Educ., 723 P.2d 636 (Alaska 1986). “AS 43.50.140. 1 Appellant Southwest Region School District, a regional education attendance area (REAA), brought this action seeking a declaration that the Cigarette Tax Act or a regulation promulgated thereunder re *637 quires the Department of Education to directly distribute…”
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