Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.40.085
Preservation of books and records
Official textakleg.gov
Dealers and users shall preserve for three years all books and records pertaining to sales, transfers, and uses of refined or motor fuel that are subject to a surcharge or tax under this chapter.
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…