{"data":{"id":"us-ak/as-43.99.010","jurisdiction":"us-ak","citation":"AS 43.99.010","heading":"Accounts to be kept by persons subject to tax.","body":"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.","path":["Title 43. Revenue and Taxation.","Chapter 99. General Provisions."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.99.010","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"596f83d1070e3d452fc44de9597b4a2d5095a0d7e06b7abf2ca55562c4e4d2cb","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.98.100","next":"us-ak/as-43.99.950"},"notice":"GroundRules: Original legal text. Not legal advice."}