Each state has its own constitution, which generally creates the legislative, executive, and judicial branches of state government; defines and limits the powers of these branches; and identifies fundamental rights of its citizens. A state’s constitution often defines and limits the state’s power to tax its citizens, and provides for the education of its citizens through public schools.

In Alaska, as in every state, the state constitution is the foundational legal document that establishes the framework for state government. The Alaska Constitution creates the legislative branch (the Alaska Legislature), the executive branch (headed by the Governor of Alaska), and the judicial branch (which includes the Alaska Supreme Court). It outlines the powers and responsibilities of each branch and includes checks and balances to prevent any one branch from becoming too powerful. The Alaska Constitution also enshrines various rights for its citizens, some of which may be more expansive than those found in the U.S. Constitution. Regarding taxation, the Alaska Constitution contains provisions that govern the state's authority to impose taxes. Article IX of the Alaska Constitution specifically addresses taxation and public finance, including limitations on the state's power to tax. Additionally, the constitution provides for the education of its citizens through public schools, with Article VII mandating that the state maintain a system of public schools open to all children of the state and that the legislature shall by general law establish and maintain a system of public schools.