AS 43.50.130
Records.
(a) A licensee shall keep a complete and accurate record of all cigarettes
manufactured, purchased, or acquired. The records, except in the case
of a manufacturer, must include a written statement containing the name
and address of the seller and the purchaser, the date of delivery, the
quantity of cigarettes, the trade name and brand, and the price paid for
each brand of cigarettes purchased. The licensee shall keep such other
records as the department prescribes. All statements and records required
by this section shall be in the form prescribed by the department, shall
be preserved for three years, and shall be offered for inspection upon
demand by the department.
(b) A licensee may not issue or accept a written statement that falsely
indicates the name of the customer, the type of merchandise, the price,
the discounts, or the terms of sale.
(c) Where an invoice is given or accepted by a licensee
(1) a statement that makes the invoice a false record of the transaction
may not be inserted in the invoice; and
(2) a statement that should be included in the invoice may not be omitted
from the invoice if the invoice does not reflect the transaction involved
without the statement.
(d) An invoice for the sale of cigarettes given or accepted by a licensee
under this chapter must state whether the taxes imposed by this chapter
have been paid.