Section 43.82.430 - Final findings, determination, and proposed amendments; execution of the contract(a) Within 30 days after the close of the public comment period under AS 43.82.410(4), the commissioner of revenue shall(1) prepare a summary of the public comments received in response to the proposed contract and the preliminary findings and determination;(2) after consultation with the commissioner of natural resources, if appropriate, and with the pertinent municipal advisory group established under AS 43.82.510, prepare a list of proposed amendments, if any, to the proposed contract that the commissioner of revenue determines are necessary to respond to public comments;(3) make final findings and a determination as to whether the proposed contract and any proposed amendments prepared under (2) of this subsection meet the requirements and purposes of this chapter.(b) After considering the material described in (a) of this section and securing the agreement of the other parties to the proposed contract regarding any proposed amendments prepared under (a) of this section, if the commissioner determines that the contract is in the long-term fiscal interests of the state, the commissioner shall submit the contract to the governor.(c) The commissioner's final findings and determination under (a) of this section are final agency decisions under this chapter.