OPINION
MOORE, Chief Justice.
At issue in this appeal is whether, pursuant to a Department of Revenue (DOR) regulation adopting Alaska Civil Rule 90.3 as DOR's child support guidelines, DOR may assess a $50 monthly child support obligation against an incarcerated parent who has no assets and earns less than $50 per month. The superior court ruled that Pauline Douglas should be assessed ongoing child support of $50 per month while she is incarcerated...
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