Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.160. Authorized Games of Chance and Skill. |
Article 15.160.8. Accounting and Recordkeeping. |
Section 15.160.870. Retention of records.
Latest version.
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(a) Unless otherwise provided in AS 05.15 or this chapter, a permittee or an operator shall retain all records and supporting documents pertaining to gaming activities authorized under AS 05.15 for three years from the later of the due date or filing date of the annual report on which the income, deduction, payment of, or use of net proceeds is claimed. (b) A manufacturer or distributor shall maintain all records and supporting documents pertaining to gaming activities authorized under AS 05.15 for three years from the later of the due date or filing date of the last monthly report for the calendar year in which the record or document was made.
Authorities
05.15.060
Notes
Authority
AS 05.15.060History
Eff. 7/30/94, Register 131; am 11/10/96, Register 140