Alaska Administrative Code
Title 15 - Revenue
Chapter 52 - Transportation Taxes
Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels
15 AAC 52.250 - Records retention and inspection
Universal Citation: 15 AK Admin Code 15 AAC 52.250
Current through August 30, 2024
(a) A person required to file the return under 15 AAC 52.240 shall preserve in hard copy or electronic format for three years all books, records, and any other data utilized to complete the return, including
(1) passenger manifests;
(2) passenger names, addresses, and telephone
numbers; and
(3) the amount of
levies imposed and collected by home rule or general law
municipalities.
(b) A book, record, or other piece of data required to be preserved under this section must be available for inspection and copying at any time upon oral or written demand by the department or its authorized agent.
Authority:AS 43.05.080
AS 43.52.220
AS 43.52.230
AS 43.52.240
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