Except in AS 43.70, in this title,
(1) 'commissioner' means the commissioner of revenue; and
(2) 'department' means the Department of Revenue.
A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt regulations for the making and keeping of these records.