Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 99. General Provisions
Section 10. Accounts to Be Kept By Persons Subject to Tax.
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AS 43.99.010. Accounts to Be Kept By Persons Subject to Tax.

A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt regulations for the making and keeping of these records.

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