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(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.
History: Eff. 4/16/2004, Register 170
Authority: AS 43.05.080
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Last modified 7/05/2006