15 AAC 160.870. Retention of records

(a) Unless otherwise provided in AS 05.15 or this chapter, a permittee or an operator shall retain all records and supporting documents pertaining to gaming activities authorized under AS 05.15 for three years from the later of the due date or filing date of the annual report on which the income, deduction, payment of, or use of net proceeds is claimed.

(b) A manufacturer or distributor shall maintain all records and supporting documents pertaining to gaming activities authorized under AS 05.15 for three years from the later of the due date or filing date of the last monthly report for the calendar year in which the record or document was made.

History: Eff. 7/30/94, Register 131; am 11/10/96, Register 140

Authority: AS 05.15.060

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