1. (a) A person required to file the return under 15 AAC 52.240 shall preserve in hard copy or electronic format for three years all books, records, and any other data utilized to complete the return, including

   1. (1) passenger manifests;
   2. (2) passenger names, addresses, and telephone numbers; and
   3. (3) the amount of levies imposed and collected by home rule or general law municipalities.
2. (b) A book, record, or other piece of data required to be preserved under this section must be available for inspection and copying at any time upon oral or written demand by the department or its authorized agent.

(Eff. 5/3/2007, Register 182; am 7/1/2011, Register 198)

Authority: AS 43.05.080, AS 43.52.220, AS 43.52.230, AS 43.52.240