{"data":{"id":"us-ak/as-43.40.080","jurisdiction":"us-ak","citation":"AS 43.40.080","heading":"Examination of books and records.","body":"(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 The department may cancel the refund of a claimant relying on a fraudulent invoice.\n(b) [Repealed, § 46 ch 113 SLA 1980.]","path":["Title 43. Revenue and Taxation.","Chapter 40. Motor Fuel Tax."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.40.080","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"25d27214ca9bc1c24ffb2070d8dc995d08b7ea9c4a688b8c35d385ebb5b954c3","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.40.070","next":"us-ak/as-43.40.085"},"notice":"GroundRules: Original legal text. Not legal advice."}