Section 43.40.080. Examination of books and records.  


Latest version.
  •    (a) To determine the validity of a claim for refund, the department may examine the books and records of the claimant and the books and records of a distributor of the refined or motor fuel. The department may cancel the refund of a claimant relying on a fraudulent invoice.
       (b) [Repealed, Sec. 46 ch 113 SLA 1980].

Notes


Recent Bills that will modify this

HB 158 REFINED FUEL SURCHARGE;MOTOR FUEL TAX
SB 86 REFINED FUEL SURCHARGE; MOTOR FUEL TAX
Implemented As

15 AAC 40.900
History

(Sec. 5 ch 47 SLA 1955; am Sec. 46 ch 113 SLA 1980; am Sec. 16 ch 37 SLA 2015)