Alaska Stat. § 46.14.250
(f) The department shall set the emission fee rate in regulation to implement the policy established in (d) of this section. The department shall base the regulation on the findings of a report, which the department shall make available to the public with proper notice before adoption of the regulation, that examines
(h) In this section,
(1) “assessable emission” means the quantity of each air pollutant for which emission fees are assessed and is the lesser of