Alaska Administrative Code
Title 15 - Revenue
Chapter 20 - Alaska Net Income Tax
Article 4 - Corporate Net Income Tax; Special Rules for Oil and Gas Corporations
15 AAC 20.510 - Records
Universal Citation: 15 AK Admin Code 15 AAC 20.510
Current through February 27, 2024
The taxpayer shall maintain the records necessary to verify the accuracy of computations under AS 43.20, including but not limited to: depreciable basis, depreciation expense, cumulative intangible drilling and development costs, petroleum business income, other business income, and conversion of financial statement income to taxable income. These records are subject to review by the department.
Authority:AS 43.05.080
AS 43.80.010
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