Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.40. MOTOR FUEL TAX. |
Section 43.40.080. Examination of books and records.
Latest version.
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(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(b) [Repealed, Sec. 46 ch 113 SLA 1980].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)