Section 06.55.405 - Records(a) A money services licensee shall maintain the following records for determining its compliance with this chapter for at least three years: (1) a record of each payment instrument or stored-value obligation sold;(2) a general ledger posted at least monthly containing all asset, liability, capital, income, and expense accounts;(3) bank statements and bank reconciliation records;(4) records of outstanding payment instruments and stored-value obligations;(5) records of each payment instrument and stored-value obligation paid within the three-year period;(6) a list of the last known names and addresses of all of the money services licensee's authorized delegates; and(7) any other records the department reasonably requires by regulation.(b) The items specified in (a) of this section may be maintained in any form of record.(c) Records may be maintained outside this state if they are made accessible to the department on seven business days' notice that is sent in a record.(d) All records maintained by the money services licensee as required in (a) - (c) of this section are open to inspection by the department under AS 06.55.401.