Alaska Administrative Code — Title 15 (Revenue)
15 AAC 52.250
Records retention and inspection
# (a)
A person required to file the return under 15 AAC 52.240 shall preserve in hard copy or electronic format for three years all books, records, and any other data utilized to complete the return, including
# (1)
passenger manifests;
# (2)
passenger names, addresses, and telephone numbers; and
# (3)
the amount of levies imposed and collected by home rule or general law municipalities.
# (b)
A book, record, or other piece of data required to be preserved under this section must be available for inspection and copying at any time upon oral or written demand by the department or its authorized agent.
(Eff. 5/3/2007, Register 182; am 7/1/2011, Register 198)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.52.230
AS 43.52.220 AS 43.52.240
Amendment history
Eff. 5/3/2007, Register 182; am 7/1/2011, Register 198
Source: official source document (full AAC Title 15 PDF)
In this chapter (13 sections)
- 52.010 · Collection of vehicle rental tax and filing of returns
- 52.020 · Exemptions from vehicle rental tax
- 52.030 · Effect of extensions, renewals, or new or supplemental…
- 52.091 · Applicability to contracts executed before January 1, 2004
- 52.099 · Definitions
- 52.210 · Collection and payment of commercial passenger vessel tax
- 52.220 · Exemptions
- 52.240 · Returns
- 52.250 · Records retention and inspection
- 52.255 · Tax reduction for local levies
- 52.295 · Definitions
- 52.910 · Applicability to contracts executed before January 1, 2004
- 52.990 · Definitions