{"data":{"id":"us-ak/as-43.50.340","jurisdiction":"us-ak","citation":"AS 43.50.340","heading":"Records.","body":"A licensee shall keep a complete and accurate record of all tobacco products of the licensee subject to the tax, including purchase prices, sales prices, the names and addresses of the sellers and the purchasers, the dates of delivery, the quantities of tobacco products, and the trade names and brands. Statements and records required by this section must be in the form prescribed by the department, preserved for three years, and available for inspection upon demand by the department.","path":["Title 43. Revenue and Taxation.","Chapter 50. Tobacco Taxes and Sales.","Article 3. Excise Tax on Certain Tobacco Products."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.50.340","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"b279bcf8262a66a1a1b3da4065cd30a98aa7db5e54a1abba50f7e3a3921d6d03","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.50.335","next":"us-ak/as-43.50.350"},"notice":"GroundRules: Original legal text. Not legal advice."}