Alaska Statutes
Article 8. Mining Rights.
Sec. 38.05.240. Labor defined for AS 38.05.210 - 38.05.235.

In AS 38.05.210 - 38.05.235, “labor” includes work performed or improvements made in good faith on or for the benefit of a mining claim, leasehold location, or mining lease that is directly related to exploring for, developing, or producing minerals, including
(1) excavating, tunneling, drilling, or clearing land;
(2) constructing or maintaining roads, trails, or landing strips;
(3) extracting or producing ore;
(4) performing a metallurgical analysis, an environmental study, or an economic feasibility study, or conducting engineering or permitting activity;
(5) constructing settling ponds, water supplies, or other utilities;
(6) providing worker housing;
(7) performing reclamation activities under a reclamation plan approved under AS 27.19.030;
(8) transporting workers and equipment in the state to or from a mining site; the claimed value of transportation under this paragraph may not exceed 50 percent of the total value of labor in a statement of annual labor recorded under AS 38.05.210(b) for the assessment work year;
(9) conducting a geological, geochemical, geophysical, or airborne survey by a qualified expert and verified by a report filed in the recording district office in which the claim, leasehold location, or mining lease is located that sets out
(A) the location of the survey in relation to the boundaries of the claim, leasehold location, or mining lease;
(B) the nature, extent, and cost of the survey; and
(C) the name, address, and professional background of the person conducting the work; the commissioner, by regulation, shall define the nature of acceptable survey work and the qualifications of a person competent to perform the work; an airborne survey conducted under this paragraph shall be nonrepetitive of any previous survey on the same claim, leasehold location, or mining lease.