Made available by Touch N' Go Systems, Inc., and the
Law Offices of James B. Gottstein.

You can also go to The Alaska Legal Resource Center or search the entire website search.

Touch N' Go,® the DeskTop In-and-Out Board makes your office run smoother. Visit Touch N' Go's Website to see how.
Title 15 . Revenue
Chapter 160 . (Repealed)
Section 980. Inspection of premises, books, and records

15 AAC 160.980. Inspection of premises, books, and records

(a) Premises used to conduct an activity permitted under AS 05.15 must be open to inspection by the department whenever an activity is conducted at the premises or any other reasonable time. During an inspection, the department may

(1) count the money on hand or received from gaming activity while the activity is conducted;

(2) repealed 1/1/2003;

(3) repealed 1/1/2003;

(4) inspect the books and records of the permittee, licensee, registered vendor, employee, or other person that directly participates in the conduct of the activity; or

(5) inspect the premises as reasonably necessary to enforce AS 05.15 and this chapter.

(b) An operator or a permittee shall, within a reasonable amount of time, provide the permittee or the department the following books and records upon request:

(1) general and subsidiary ledgers;

(2) bank statements and bank reconciliations;

(3) records of all accounts into which gaming receipts have been deposited or transferred;

(4) repealed 11/10/96;

(5) income tax returns as they relate to gaming activities under AS 05.15;

(6) Alaska Department of Labor and Workforce Development records;

(7) reports filed under AS 05.15.083 or 05.15.087;

(8) other books and records requested by the permittee necessary to determine the amount of proceeds due the permittee;

(9) other books and records requested by the department in furtherance of the purposes of AS 05.15 or this chapter.

(c) A book or record made available for inspection under AS 05.15 or this chapter must be readily available to the department at a location in the state. The department will, in its discretion, require a book or record, or a copy of a book or record, to be forwarded to the department for inspection.

(d) Unless the department consents in writing to a different deadline, a permittee, licensee, or registered vendor shall provide to the department books, records, information, or other documents requested by the department within fourteen days of receipt of the request.

History: Eff. 7/30/94, Register 131; am 11/10/96, Register 140; am 1/1/2003, Register 164

Authority: AS 05.15.060

AS 05.15.070

AS 05.15.083

AS 05.15.087

Editor's note: As of Register 151 (October 1999), the regulations attorney made technical revisions under AS\n 44.62.125(b)(6) to reflect the name change of the Department of Labor to the Department of Labor and Workforce Development made by ch. 58, SLA 1999 and the corresponding title change of the commissioner of labor.


Note to HTML Version:

The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006