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
Notes
Authority:AS 43.05.080
AS 43.98.025
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