Section 15 AAC 98.090 - Recordkeeping requirements(a) Each seller who collects a fee imposed in AS 43.98.025 shall maintain records of inventories to account for(1) tire inventories on the first day of each month;(2) tire inventories on the last day of each month;(3) tires purchased, produced, or otherwise received in each month;(4) tires sold or transferred in each month; and(5) tires and services to which a fee imposed in AS 43.98.025 does not apply under AS 43.98.025(g) or this chapter.(b) A seller shall maintain for three years after the due date of a return, or the date the return was filed, whichever is later, all books and records required by this sectionEff. 4/16/2004, Register 170Authority:AS 43.05.080
AS 43.98.025