Alaska Code § 23.20.278

Financing benefits paid to employees of the state, political subdivisions of the state, or a federally recognized tribe
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A federally recognized tribe, a political subdivision, or a department, division, or other agency of the state subject to this chapter, under AS 23.20.525(a)(12), shall pay contributions under the provisions of AS 23.20.165, unless it elects to reimburse the department for the unemployment compensation fund according to the provisions applicable to nonprofit organizations, government entities, or federally recognized tribes under AS 23.20.276 and 23.20.277.

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