GroundRules
AS 43.40.080: Examination of books and records.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 40. Motor Fuel Tax.
(a) To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books and records of a distributor of the refined or motor fuel. The department may cancel the refund of a claimant relying on a fraudulent invoice.
(b) [Repealed, § 46 ch 113 SLA 1980.]
Collected 2026-09-02T06:19:28Z. Source file · JSON