15 AAC 98.080 - Certificate of use
(a) A purchaser must complete a certificate
of use on a form prescribed by the department for an exemption specified in
AS
43.98.025(g). The
certificate of use is effective for the calendar year unless invalidated by the
department. The certificate of use must specify the nature of the
exemption.
(b) A certificate of use
must be signed by an authorized representative of the buyer or transferee. The
seller shall retain the certificate of use for three years.
(c) A person obtaining a tire or a service
under a certificate of use who subsequently uses the tire or service in a
manner that would make the tire or service subject to the fee under
AS
43.98.025 shall file a return and pay the fee
that would otherwise have been due at the time of the transfer, as well as
applicable penalties and interest.
Notes
Authority:AS 43.05.080
AS 43.98.025
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