Section 15.20.510. Records.

Latest version.

The taxpayer shall maintain the records necessary to verify the accuracy of computations under AS 43.20,  including but not limited to: depreciable basis, depreciation expense, cumulative intangible drilling and development costs, petroleum business income, other business income, and conversion of financial statement income to taxable income. These records are subject to review by the department.

Authorities

43.05.080;43.80.010

Notes

Authority
 AS 43.05.080  
AS 43.80.010  
History Eff. 4/14/82, Register 82

                    
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