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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 160.870

Retention of records

Official textakleg.govlast amended

# (a)

Unless otherwise provided in AS 05.15 or this chapter, a permittee or an operator shall retain all records and supporting documents pertaining to gaming activities authorized under AS 05.15 for three years from the later of the due date or filing date of the annual report on which the income, deduction, payment of, or use of net proceeds is claimed.

# (b)

A manufacturer or distributor shall maintain all records and supporting documents pertaining to gaming activities authorized under AS 05.15 for three years from the later of the due date or filing date of the last monthly report for the calendar year in which the record or document was made.
(Eff. 7/30/94, Register 131; am 11/10/96, Register 140)
Statutory Authority:
Authority:
AS 05.15.060

Amendment history

Eff. 7/30/94, Register 131; am 11/10/96, Register 140

Source: official source document (full AAC Title 15 PDF)

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In this chapter (40 sections)
  1. 160.710 · Salmon classics and king salmon classics
  2. 160.715 · Calcutta pools
  3. 160.717 · Crane classics
  4. 160.720 · Monte Carlo events
  5. 160.730 · Monte Carlo house procedures
  6. 160.740 · Personnel and accounting for Monte Carlo events
  7. 160.750 · Monte Carlo blackjack
  8. 160.760 · New Year's Eve Monte Carlo events
  9. 160.770 · Change in Monte Carlo events
  10. 160.780 · Advertising expenses
  11. 160.790 · Depreciation
  12. 160.800 · Promotional items
  13. 160.810 · Net proceeds
  14. 160.820 · Bank account
  15. 160.822 · Net proceeds held for more than one year
  16. 160.830 · Method of accounting
  17. 160.835 · Net proceeds and unauthorized expenses
  18. 160.840 · Permittee quarterly report
  19. 160.850 · Permittee annual report
  20. 160.860 · Grace periods for reports and annual review of financial…
  21. 160.870 · Retention of records
  22. 160.880 · Suspension or revocation of a permit, license or registration
  23. 160.885 · Immediate revocation
  24. 160.886 · Renewal of a permit, license, or registration
  25. 160.890 · Disposition of money upon suspension or revocation
  26. 160.900 · Notice of criminal conviction
  27. 160.910 · Request for formal administrative hearing
  28. 160.920 · Administrative appeals
  29. 160.930 · Permit, license, or registration required
  30. 160.932 · Interpretation
  31. 160.934 · Criminal history checks
  32. 160.935 · Primary gaming location
  33. 160.936 · Operator location in facility where alcohol is served or sold
  34. 160.938 · Permittee activity restriction
  35. 160.940 · Copy of procedures, statutes, and regulations on premises
  36. 160.942 · Purchase inducement programs
  37. 160.945 · Conduct of gaming on the airwaves
  38. 160.950 · Advertisements
  39. 160.954 · Conflicts of interest
  40. 160.955 · Prohibited financial interests for permittees
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