(a) Each person required to be licensed under Section 40-17-332(a), (b), or (f) for gasoline, or permitted under Section 8-17-96 for dyed diesel fuel, dyed kerosene, or lubricating oil, and each bulk user and retailer shall keep and maintain all records pertaining to the petroleum products received, produced, manufactured, refined, compounded, used, sold, imported, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers required by the Department of Revenue for the reasonable administration of this article, for a period of no less than three years.
(b) All such records shall be preserved for a period of three years and shall at all times during the business hours of the day be subject to inspection by the Revenue Commissioner or his or her agents or representatives.
(c) The Revenue Commissioner may prescribe regulations respecting the keeping of the records required in this section and the forms thereof.
Structure Code of Alabama
Title 8 - Commercial Law and Consumer Protection.
Chapter 17 - Regulation of Certain Goods and Products.
Article 5 - Petroleum Products.
Division 1 - Standards and Inspections Generally.
Section 8-17-80 - Definitions.
Section 8-17-82 - Labeling Requirement.
Section 8-17-83 - Adulteration or Lowering of Standard Prohibited.
Section 8-17-86 - Duty to Test Samples; Certificate of Tests.
Section 8-17-87 - Inspection Fee.
Section 8-17-89 - Notification; Duty of Importer.
Section 8-17-90 - Driver of Delivery Vehicle to Deliver Invoice.
Section 8-17-91 - Disposition of Funds; Overpayments.
Section 8-17-92 - Injunctive Relief.
Section 8-17-93 - Penalty for Violation; Revocation of Permits.
Section 8-17-94 - Division Not Applicable to Certain Shipments.
Section 8-17-95 - (Effective October 1, 2016) Floor-Stocks Inspection Fee.
Section 8-17-96 - Inspection Fee Permit; Liability of Surety.
Section 8-17-99 - Deduction on Monthly Returns.
Section 8-17-100 - (Effective October 1, 2016) Refusal of Inspection Fee Permit; Appeals.