15 AAC 40.500. Refunds and credits on sales or transfers by resellers

A claim by a reseller for refund or credit on sales or transfers under AS 43.40.035 must be made on a form prescribed by the department, and must include original invoices issued to the reseller, copies of invoices issued by the reseller, and copies of each certificate of use required under AS 43.40.015 (b). The invoices must show the type of fuel transferred, the number of gallons transferred, and the amount of tax billed. The claim for refund or credit of taxes paid must be filed within one year after the date of the sale or transfer as shown on the invoice issued by the reseller.

History: Eff. 4/1/2001, Register 157

Authority: AS 43.05.080

AS 43.40.035

AS 43.40.050

AS 43.40.060

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