Section 15.40.500. Refunds and credits on sales or transfers by resellers.

Latest version.

A claim by a reseller for refund or credit on sales or transfers under AS 43.40.035 must be made on a form prescribed by the department, and must include original invoices issued to the reseller, copies of invoices issued by the reseller, and copies of each certificate of use required under AS 43.40.015(b). The invoices must show the type of fuel transferred, the number of gallons transferred, and the amount of tax billed. The claim for refund or credit of taxes paid must be filed within one year after the date of the sale or transfer as shown on the invoice issued by the reseller.

Authorities

43.05.080;43.40.035;43.40.050;43.40.060

Notes

Authority
 AS 43.05.080  
AS 43.40.035  
AS 43.40.050  
AS 43.40.060  
History Eff. 4/1/2001, Register 157

                    
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