(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 the refined or motor fuel. The department may cancel the refund of a claimant relying on a fraudulent invoice.
(b) [Repealed, ยง 46 ch 113 SLA 1980.]
Structure Alaska Statutes
Title 43. Revenue and Taxation
Sec. 43.40.005. Refined fuel surcharge levied.
Sec. 43.40.007. Use of revenue derived from the refined fuel surcharge.
Sec. 43.40.010. Tax on transfers or consumption of motor fuel and expenditure of proceeds.
Sec. 43.40.013. Collection of the refined fuel surcharge and the motor fuel tax.
Sec. 43.40.015. Exemption from collection of tax.
Sec. 43.40.030. Refund of the motor fuel tax for nonhighway use.
Sec. 43.40.035. Other refunds and credits.
Sec. 43.40.050. Refund claim by affidavit or other documentation.
Sec. 43.40.060. Separate invoices.
Sec. 43.40.070. Refund warrants.
Sec. 43.40.080. Examination of books and records.
Sec. 43.40.085. Preservation of books and records.