Alaska Admin. Code tit. 15, § 60.300
In this chapter, "quantity" means the total liquid content expressed in U.S. gallons. All volume and quantity figures in returns and reports required by AS 43.60 and 15 AAC 60 must be expressed in U.S. gallons, not in pallets, cases, bottles, cans, or metric units unless expressly authorized by the form provided by the department. For purposes of conversion, one U.S. gallon equals 3.785 liters.
(Eff. 8/7/82, Register 83)
Authority: AS 43.05.010, AS 43.60.010, AS 43.60.020, AS 43.05.080, AS 43.60.011, AS 43.60.040