Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.40.080
Examination of books and records
Official textakleg.gov
# (a)
To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books and records of a distributor of the refined or motor fuel.
The department may cancel the refund of a claimant relying on a fraudulent invoice.
# (b)
[Repealed, § 46 ch 113 SLA 1980.]
Source: official source document (full Title 43 PDF)
In this chapter (20 sections)
- 43.40.005 · Refined fuel surcharge levied
- 43.40.007 · Use of revenue derived from the refined fuel surcharge
- 43.40.010 · Tax on transfers or consumption of motor fuel and…
- 43.40.013 · Collection of the refined fuel surcharge and the motor fuel…
- 43.40.015 · Exemption from collection of tax
- 43.40.020 · Penalty for violation
- 43.40.025 · Handling of tax in sales or transfers of motor fuel in…
- 43.40.030 · Refund of the motor fuel tax for nonhighway use
- 43.40.035 · Other refunds and credits
- 43.40.040 · Applications and permits for refund
- 43.40.050 · Refund claim by affidavit or other documentation
- 43.40.060 · Separate invoices
- 43.40.070 · Refund warrants
- 43.40.080 · Examination of books and records
- 43.40.085 · Preservation of books and records
- 43.40.090 · Criminal violation
- 43.40.092 · Disallowance of exemption from motor fuel tax for certain…
- 43.40.094 · Qualified dealer license
- 43.40.100 · Definitions
- 43.40.110 · Additional tax levy on transfers or consumption of motor…