15 AAC 40.800. Recordkeeping requirements

Each dealer, reseller, and user must keep records to make a complete accounting for the information required on the tax return or claim for a refund under AS 43.40, including fuel purchases, transfers, and use. The records must include an accounting for inventories of fuel on the first and last days of the month, or in the case of a claim for a refund, inventories on the first and last days of the claim period. The failure to maintain records required by AS 43.40.085 and this chapter will result in the denial of the refund.

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

Authority: AS 43.05.080

AS 43.40.085

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