All distributors, storers, and retail dealers shall keep for not less than three years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale or withdrawals of gasoline and motor fuel made in Colbert County taxed under this subpart.
Structure Code of Alabama
Article 9 - Economic and Industrial Development and Tourism.
Part 1 - Economic Development.
Division 2 - Funding for the Shoals Economic Development Project.
Section 45-17-90.40 - Definitions.
Section 45-17-90.41 - Imposition of Tax.
Section 45-17-90.42 - Statement of Sales and Withdrawals.
Section 45-17-90.43 - Recordkeeping.
Section 45-17-90.44 - Report of Business Location and Postal Address; Change of Address.
Section 45-17-90.45 - Failure to Report.
Section 45-17-90.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs.
Section 45-17-90.47 - Penalty for Delinquency.
Section 45-17-90.48 - Actual Payment Deemed a Credit Against Amount Due.
Section 45-17-90.49 - Violations.
Section 45-17-90.50 - Report of Gasoline or Motor Fuel Shipments.
Section 45-17-90.51 - Special Fund.
Section 45-17-90.52 - Disposition of Funds.