Section 3 AAC 52.380 - Reporting, verification, and auditing requirements(a) An interexchange carrier shall submit to the commission, to each exchange access service provider, and to each association of exchange access service providers data necessary for the calculation of access charges in accordance with the Alaska Intrastate Interexchange Access Charge Manual, adopted by reference in 3 AAC 48.440, and the effective access charge tariffs.(b) An interexchange carrier shall retain for a period of three years the records, including billing tapes, from which the data specified in (a) of this section is obtained.(c) All information submitted by an interexchange carrier under (a) of this section is available for public inspection.(d) An interexchange carrier may petition the commission to authorize an independent audit of the information provided by another interexchange carrier under (a) of this section. The interexchange carrier requesting an audit must pay for the cost of the audit. If the commission determines, based on the audit, that the information provided by the audited interexchange carrier is inaccurate by a margin exceeding 2 percent or by a margin that resulted in an underpayment of access charges by an amount exceeding $200,000 on an annual basis, the audited interexchange carrier shall reimburse the cost of the audit and shall be subject to civil penalties in accordance with AS 42.05.571- 42.05.621. In addition, an interexchange carrier that is determined to have underpaid access charges shall correct that underpayment in accordance with the tariff of the Alaska Exchange Carriers Association.Eff. 3/16/91, Register 117; am 9/1/2002, Register 163; am 5/18/2003, Register 166; am 9/16/2005, Register 175; am 11/6/2016, Register 220, January 2017; am 11/22/2017,Register 224, January 2018Authority:AS 42.05.141
AS 42.05.151
AS 42.05.221
AS 42.05.241
AS 42.05.431
AS 42.05.990