Alaska Stat. § 44.09.032 – Folding and presenting the state flag

(a) When folding the state flag, the following procedure shall be followed, whenever possible:
1. (1) hold the flag waist-high with another person, so that the flag is parallel to the ground and the hoist is on the left;
2. (2) fold the flag lengthwise, with the open edge up;
3. (3) holding the edges securely, rotate the flag so that five stars are facing up;
4. (4) fold the flag lengthwise a second time, with the open edge up;
5. (5) holding the edges securely, rotate the flag so that two stars are facing up;
6. (6) fold the flag widthwise, with the North Star facing down and the hoist on the right;
7. (7) holding the edges securely, fold the flag widthwise a second time, with the North Star facing down and the hoist on the right;
8. (8) fold the flag widthwise a third time, with the North Star facing up.
(b) When presenting the folded flag to another person, the folded flag should be turned so that the North Star is nearest the receiver.