Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.08.040
Sale of notes
Official textakleg.gov
Notes authorized to be issued under this chapter shall be sold by the commissioner in the manner and at the price or prices as the commissioner shall determine, at either public or private sale;
however, a note may not be sold at less than par and accrued interest.
Source: official source document (full Title 43 PDF)