Alaska Administrative Code — Title 15 (Revenue)

15 AAC 98.090

Recordkeeping requirements

Official textakleg.govlast amended Apr 16, 2004

# (a)

Each seller who collects a fee imposed in AS 43.98.025 shall maintain records of inventories to account for

# (1)

tire inventories on the first day of each month;

# (2)

tire inventories on the last day of each month;

# (3)

tires purchased, produced, or otherwise received in each month;

# (4)

tires sold or transferred in each month; and

# (5)

tires and services to which a fee imposed in AS 43.98.025 does not apply under AS
43.98.025(g) or this chapter.

# (b)

A seller shall maintain for three years after the due date of a return, or the date the return was filed, whichever is later, all books and records required by this section
(Eff. 4/16/2004, Register 170)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.98.025

Amendment history

Eff. 4/16/2004, Register 170

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

In this chapter (11 sections)

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