- 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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