(a) A licensee shall retain for at least one year records of the sales, purchases, and expenses of the business, including records sufficient to show the license was actively exercised for at least 30 days during each of the two preceding calendar years as described in AS 04.11.330(a)(3).
(b) Licensees shall maintain records of the purchase and sale of alcoholic beverages separate and apart from records of the sale of other goods or services.
(c) Wholesale licensees shall retain for three years a record of all sales made in the conduct of the business.
Authorities
04.06.100;04.11.150;04.11.330;44.62.125
Notes
Authority
AS 04.06.100AS 04.11.150AS 04.11.330
Editor's note: As of Register 166 (July 2003), and acting under AS 44.62.125 (b)(6), the regulations attorney relocated former 15 AAC 104.455 to former 13 AAC 104.455, to reflect Executive Order 110 (2003). Executive Order 110 relocated the Alcoholic Beverage Control Board from the Department of Revenue to the Department of Public Safety. The history note for former 13 AAC 104.455 carries forward the history from former 15 AAC 104.455.
As of Register 203 (October 2012), and acting under AS 44.62.125(b)(6), the regulations attorney relocated former 13 AAC 104.455 to 3 AAC 304.455, to reflect ch. 55, SLA 2012. Chapter 55, SLA 2012 relocated the Alcoholic Beverage Control Board from the Department of Public Safety to the Department of Commerce, Community, and Economic Development. The history note for 3 AAC 304.455 carries forward the history from former 13 AAC 104.455.
History
Eff. 11/29/81, Register 80; am 5/1/94, Register 130
References
15.104.455;13.104.455;3.304.455
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