15 Alaska Admin. Code § 19.1120
Current through May 31, 2024
The taxpayer must maintain the records necessary to arrive at "ground time" as defined in 15 AAC 19.1190, which records are subject to review by the department.
15 AAC 19.1120
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS 43.20.143. As of Register 204 (January 2013), the regulations attorney made a conforming technical revision under AS 44.62.125(b)(6), to the authority citation that follows 15 AAC 19.1120, so that the citation to former AS 43.20.071(b) now refers to the renumbered statute, AS 43.20.143.
Authority:AS 43.05.080
AS 43.19.010
AS 43.20.143