Alaska Code § 12.61.127

Inadmissibility of statements taken in violation of AS 12.61.120 or 12.61.125
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A statement obtained from a victim or witness in violation of AS 12.61.120 or 12.61.125 is presumed inadmissible in a prosecution of the defendant. To overcome the presumption of inadmissibility, the defendant must prove by clear and convincing evidence that
(1) the statement is reliable;
(2) similar evidence is unavailable from any other source; and
(3) failure to introduce the statement would substantially undermine the reliability of the fact-finding process and result in manifest injustice.

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