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Title 15 . Revenue
Chapter 98 . (Repealed)
Section 90. Recordkeeping requirements

15 AAC 98.090. Recordkeeping requirements

(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

History: Eff. 4/16/2004, Register 170

Authority: AS 43.05.080

AS 43.98.025


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Last modified 7/05/2006