(a) Except as specified in (b) of this section, the petitioner in any proceeding for the adoption of a minor shall file, before the petition is heard, a full accounting report in a manner acceptable to the court of all disbursements of anything of value made or agreed to be made by or on behalf of the petitioner in connection with the adoption. The report must show any expenses incurred in connection with (1) the birth of the minor; (2) placement of the minor with petitioner; (3) medical or hospital care received by the mother or by the minor during the mother's prenatal care and confinement; and (4) services relating to the adoption or to the placement of the minor for adoption that were received by or on behalf of the petitioner, either natural parent of the minor, or any other person. (b) This section does not apply to an adoption by a stepparent whose spouse is a natural or adoptive parent of the child. (c) A report made under this section shall be signed and verified by the petitioner.
Alaska Legal Code