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FAIRBANKS NORTH STAR BOROUGH v. UNDERWOOD

No. 4927.

626 P.2d 574 (1981)

FAIRBANKS NORTH STAR BOROUGH, Appellant, v. Richard UNDERWOOD d/b/a Alaska Feed Co., Appellee.

Supreme Court of Alaska.

April 3, 1981.

Attorney(s) appearing for the Case

Terrence H. Thorgaard, Asst. Borough Atty., Fairbanks, for appellant.

Irwin Ravin, Fairbanks, for appellee.

Before RABINOWITZ, C.J., CONNOR, BURKE and MATTHEWS, JJ., and DIMOND, Senior Justice.

OPINION

PER CURIAM.

A section of the Code of Ordinances of the Fairbanks North Star Borough provides that businesses shall keep suitable records of all sales in order to determine the amount of sales taxes for which they are liable, and provides that these records shall be open for examination by borough officials.1 The sole question presented on this appeal is whether a civil action may be maintained under this ordinance to...

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