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Alaska · Through Alaska Statutes 2025 (34th Legislature, 2025-2026)

AS 43.99.010: Accounts to be kept by persons subject to tax.

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Where this section sits in the code
  1. Title 43. Revenue and Taxation.
  2. Chapter 99. General Provisions.

A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt regulations for the making and keeping of these records.

Collected 2026-09-02T06:19:28Z. Source file · JSON

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