3 AAC 305.810 - Recordkeeping requirements
(a) Except for a
holder of a manufacturer direct shipment license subject to the record-keeping
requirements under 3 AAC 305.347(e), a licensee shall retain records of the
sales, purchases, and expenses of the business for not less than one year,
including records sufficient to show the license was actively exercised for at
least 240 hours during each of the two preceding calendar years, as set out in
AS
04.11.330(a)(3).
(b) A licensee shall maintain records of the
purchase and sale of alcoholic beverages separate from records of the sale of
other goods or services.
(c) A
wholesale licensee shall retain a record of all sales and donations made in the
conduct of the business for three years.
Notes
Authority: AS 04.06.090
AS 04.06.100
AS 04.11.330
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