There is a newer version of the Alaska Statutes
2006 Alaska Statutes
Title 43 REVENUE AND TAXATION
Chapter 43.40. MOTOR FUEL TAX
Sec. 43.40.080. Examination of books and records.
(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 motor fuel. The department may cancel the refund permit of the claimant relying upon a fraudulent invoice for a period of not more than one year.
(b) [Repealed, Sec. 46 ch 113 SLA 1980].
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