Alaska Administrative Code
Title 15 - Revenue
Chapter 98 - Tire Fees
15 AAC 98.090 - Recordkeeping requirements
Universal Citation: 15 AK Admin Code 15 AAC 98.090
Current through February 27, 2024
(a) Each seller who collects a fee imposed in AS 43.98.025 shall maintain records of inventories to account for
(1) tire
inventories on the first day of each month;
(2) tire inventories on the last day of each
month;
(3) tires purchased,
produced, or otherwise received in each month;
(4) tires sold or transferred in each month;
and
(5) tires and services to which
a fee imposed in
AS
43.98.025 does not apply under
AS
43.98.025(g) or this
chapter.
(b) A seller shall maintain for three years after the due date of a return, or the date the return was filed, whichever is later, all books and records required by this section
Authority:AS 43.05.080
AS 43.98.025
Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
